2025 (5) TMI 1010

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....the department. 2. The issue involved in this appeal is as to whether CENVAT credit would be available to the respondent Deify Infrastructure Ltd the Respondent on various input services used in relation to "setting up of factory" even after deletion of the phrase "setting up of factory" from the definition of input service with effect from 01.04.2011 under rule 2(l) of the Cenvat Credit Rules, 2004. 3. The respondent had entered into Engineering Procurement Construction contract for setting up/expansion of Coke Oven Plant, Power Plant, Steel Melting Shop Br and Structural Mill and Iron ore Palletization Plant with Deify Infrastructure Limited and for this purpose, received input services and availed CENVAT credit of this service tax paid....

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....utput service or by a manufacturer in or in relation to manufacture of the final products whether directly or indirectly is covered under the definition of input service. 9. This definition has been further enlarged by adding several other input services such as those services used in relation to setting up, modernisation renovation etc. The terms "setting up" has been deleted with effect from 01.04.2011 and hence was not on the Statute during the relevant period. 10. The third part of the definition excludes certain types of services and this exclusion part of the definition also does not have in it, the services used in setting up of the plant. 11. Therefore, we find that the services used in relation to setting up of a plant are ....