Cenvat credit admissible on ECIS services for modernization & renovation of existing factory

Reliance Industries Ltd. Vs C.C.E. & S.T. (CESTAT Ahmedabad) In the present case the appellant’s cenvat credit was denied in respect of input services viz. ECIS. The credit on ECIS was denied on the ground that this service is falling under the exclusion clause in the definition of input service under Rule 2 (l) of Cenvat credit rules, 2004. The brief facts of the case are that the appellant are engaged in the manufacture of petroleum product and petrol chemicals which are cleared on the payment of appropriate duty of excise. In the year 2015 the appellant undertook modernization/ ex...