2024 (6) TMI 681

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t, Advocates for the Appellant Shri 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 impugn....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ase "used in relation to modernization, renovation 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 Ru....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tained. We find that the issue arising out of 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 a....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ve qualify as input service as per Rule 2(l) (ii) as applicable 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 Credi....