2025 (8) TMI 407

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....tral Excise, Delhi-III. Briefly stated the facts of the present case are that the appellants have availed CENVAT credit of the input services utilized in the construction of the factory. Two show cause notices dated 21.09.2010 and 02.08.2011 have been issued to the appellants covering the period 2008-09 to 2010-11 and August 2011 to July 2011 respectively on the ground that the said services are not input services as neither the end product is an excisable commodity nor the appellants are engaged in the provision of output service. 2. Learned Counsel for the appellants submits that the definition of input services under Rule 52(l) of the CENVAT Credit Rules, 2004 squarely covers the activity and the issue is no longer res integra. Hon'bl....

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....td. Versus Commissioner of Central Excise, Surat-II- 2011 (271) E.L.T. 161 (S.C.) C.C. & C.E., Hyderabad-lii Versus Bharat Petroleum Corporation Ltd.-2016 (344) E.L.T. 657 (Tri. - Hyd.) Commissioner Of C. Ex., Chennai-1 Versus Chennai Petroleum Corpn. Ltd - 2007 (211) E.L.T. 193 (S.C.) Commissioner of Central Excise, Bhopal v Western Coal Fields Ltd.- [2016] 45 STR 78 (New Delhi - CESTAT) 4. Learned Authorized Representative for the Department reiterates the findings of the impugned order. 5. Heard both sides and perused the records of the case. As far as jurisprudence that evolved in the present case is concerned, the issue is squarely covered by the judgments cited above. We find that the Hon'ble Punjab & ....

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.... as the payment for services rendered by the civil contractor for setting up the factory is concerned, beyond doubt. As the plain language of Section 2(l)(ii) indicates, the services mentioned therein are only illustrative. The words "includes services" establish the same. It can hardly be suggested that the lease rental is not for the use of the land in relation to the manufacture of the final product. 10. This becomes clearer from the fact that by an amendment of the year 2011 to Rule 2(l), construction services were excluded from the definition of "input service." The amended section in so far as it is relevant reads as under:- "(l) "input service" means any service, - .... ..... .... (ii) (A) specifie....