2016 (6) TMI 720

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....g Information Technology Software Services (ITSS) and are registered with the department. They filed a refund claim for the accumulated and unutilised input service tax credit.  A show cause notice was issued proposing to reject the claim on various grounds. After adjudication, the original authority sanctioned refund of Rs. 17,09,955/- and rejected refund of an amount of Rs. 4,54,169/-. The appellants filed appeal before the Commissioner (Appeals) explaining the nexus of input service with the output services provided by them. The Commissioner (Appeals) vide order impugned herein upheld the rejection. Hence this appeal. 3. The learned consultant appearing for appellant started his arguments by adverting to the definition of input s....

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....rger Bench of Apex Court held that the word include in the statutory definition of input is generally used to enlarge the meaning of the preceding words and it is by way of extension and not with restriction. 5. The learned consultant for appellant explained that Manpower recruitment or Supply Agency Service was availed for getting skilled workers/employees for executing the output services. Further, the said service is mentioned in the inclusive part of the definition. Renting of immovable property services was availed for taking on rent the premises from which the output services are rendered. Cleaning services were consumed to keep the premises clean without which the output services cannot be provided efficiently. Fee was paid for ta....

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..... The learned consultant drew attention to the exclusion portion of the definition introduced w.e.f. 01-04-2011. It excludes service portion in the execution of a works contract and construction services including service listed under clause (b) of Sec. 66E of the Finance Act, 1994, in so far as they are used for (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods. That in the present case, the works done as per the invoice though classified as works contract services in the invoices would not fall in the exclusion portion as it is not for construction of building, civil structure or part thereof or for laying f....