COMMISSIONER OF C. EX. Vs. TECHNICO INDUSTRIES LTD.

JUDGEMENT

(1.) REVENUE is in appeal against the impugned order wherein the learned Commissioner (Appeals) has allowed input service credit on construction service availed by the respondent for setting up of their factory. Revenue is relying on C.B.E. & C. Circular No. 19/1/2008 -S.T., dated 4 -1 -2008 to say that such construction service has resulted in immovable property therefore, Cenvat credit cannot be allowed. Heard the parties and perused the definition of input service as per Rule 2(1) of Cenvat Credit Rules, 2004 which is reproduced herein as under: