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Showing contexts for: deified in Commissioner Of Central Excise & ... vs M/S Deify Infrastructure Ltd. on 30 April, 2025Matching Fragments
2. The issue involved in this appeal is as to whether CENVAT credit would be available to the respondent Deify Infrastructure Ltd1 on various input services used in relation to "setting up of factory" even after deletion of the phrase "setting up of factory" from the definition 1 the Respondent E/50005/2025 of input service with effect from 01.04.2011 under rule 2(l) of the Cenvat Credit Rules, 2004.
3. The respondent had entered into Engineering Procurement Construction contract for setting up/expansion of Coke Oven Plant, Power Plant, Steel Melting Shop Br and Structural Mill and Iron ore Palletization Plant with Deify Infrastructure Limited and for this purpose, received input services and availed CENVAT credit of this service tax paid under the provisions of the CENVAT Credit Rules.