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2024 (5) TMI 618 - CESTAT ALLAHABADCENVAT Credit of service tax paid - services used for repairs and renovation of the factory - period from December, 2015 to June, 2017 - HELD THAT:- The Appellant had taken Cenvat credit on Civil Construction Work on account of maintenance & repairs work of the factory which was done for smooth running of the plant. In view of the Board’s Circular No.943/4/2011-CX dated 29.04.2011, it is found that the Cenvat credit involved in the dispute is related to the service tax paid on services used for repairs and renovation of the factory and as such is eligible as Cenvat credit. It is also found that the definition of input services as contained in Rule 2(l) specifically includes services used in relation to modernization, renovation or repairs of a factory. The said definition was amended w.e.f. 01.04.2011 wherein construction of the factory was excluded. As there is no exclusion in respect of the services relatable to renovation or repair, there are no reasons to hold that such services were not cenvatable. The impugned orders cannot be sustained are therefore set aside - Appeal allowed.
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