2019 (2) TMI 1292

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....envat credit which were used for setting up of a factory after amendment in Rule 2(l) of Cenvat Credit Rules 2004, w.e.f. 01.04.2011 or not? 2. The facts of the case are that to set up their factory for manufacture of cement, the appellant availed the services of change of land use, topographical survey and consultancy of environmental issue, on these services, the appellant paid service tax and availed Cenvat credit in terms of Rule 2(l) of Cenvat credit Rules 2004, the Cenvat credit sought to be denied on the ground that post 01.04.2011, the appellant is not entitled to avail Cenvat credit for the services of used for setting up a new factory, therefore, they are not entitled to avail Cenvat credit and after issuance of the show cause ....

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....ent took place w.e.f 01.04.2011, the same is expected here below for better appreciation:- [(1) "input service" means any service,- (i) used by a provider of [output service] for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and included services used in relation to modernization, renovation or repairs of a factory, premises, of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality co....

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....al product and clearance thereof, whether it is directly or indirectly. The service in question has been used by the appellant for setting up of a factory and without setting up of the factory the appellant is not able to manufacture their final product. In that circumstances, the services used by the appellant are the part of the means part of the definition of input service. Moreover these services have not been excluded from the definition of input service specifically. The said observation of this Tribunal have taken support from the decision of the Hon'ble Punjab & Haryana High Court in the case of M/s Bellsonica auto components India P. Ltd. (Supra) wherein the High Court has observed as under :- 7. We are entirely in the agreement....