TaxTMI 
TaxTMI 
2024 (6) TMI 681
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....ri Rajiv Ranjan, Authorized Representative for the Respondent ORDER Denial of Cenvat Credit of service tax paid on various services is the subject matter of the present dispute. These disputed services are Consulting Engineer Service, Plant Fabrication & Erection & Commissioning and Supply of Tangible Goods. The learned adjudicating authority in the impugned order dated 26.08.2015 has denied t....
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....novation or repairs of a factory". The other amendment brought into the definition clause of input service was that certain excluded category of services were incorporated therein, which should not be considered as 'input service', for the purpose of availment of Cenvat credit of service tax paid thereon. The excluded category of services provided under Rule 2(l) ibid interalia, includes "service ....
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....f the present dispute has been adequately dealt with by the Co-ordinate Bench of This Tribunal in the case of Pepsico India Holdings (Pvt.) Ltd. Vs. Commissioner of Central Tax, Tirupati, reported in 2021 (7) TMI 109- CESTAT HYDERABAD. The relevant paragraphs appearing in the said order are extracted herein below: "21. For a service to qualify as 'input service' under CENVAT Credit Rules, 2004 p....
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....icable post 1.4.2011. Although setting up the factory is not manufacture in itself, it is an activity directly in relation to manufacture. Without setting up the factory, there cannot be any manufacture. Services used in setting up the factory are, therefore, unambiguously covered as 'input services' under Rule 2 (l) (ii) of the CENVAT Credit Rules, 2004 as they stood during the relevant period (p....