Construction and other services necessary for renting of business eligible for CENVAT

Rico Auto Industries Ltd. Vs Commissioner of C. Excise-Delhi (CESTAT Chandigarh) CESTAT Chandigarh held that construction services and other services which are necessary for the renting of the business falls in the definition of ‘input service’ as provided under Rule 2(l) of Cenvat Credit Rules, 2004. Facts- The appellant is engaged in the manufacture of excisable goods falling under Chapter 87 of the Central Excise Tariff Act, 1985 and are availing facility of Cenvat Credit of the duty paid on inputs, input services and capital goods as envisaged under Rule 3 of Cenvat Credit Rules, 2004....