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    <title>Denial of Cenvat Credit Upheld: Renovation Services Classified as Works Contract, Excluded from Input Service Definition.</title>
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    <description>Since the services of renovation and modernization were provided by the service provider in the form of works contract which is excluded from the definition of input service, Cenvat credit was rightly denied. - AT</description>
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      <description>Since the services of renovation and modernization were provided by the service provider in the form of works contract which is excluded from the definition of input service, Cenvat credit was rightly denied. - AT</description>
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