2016 (7) TMI 554

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....under : - (i) AMC of air conditioners (ii) AMC for lifts (iii) Business tour and hotel boarding and lodging service (iv) Tour and travel service (v) Customs clearance service (vi) Construction service (vii) Insurance service (viii) Office maintenance service (ix) Photocopy service (x) Photography service for samples of export manufactured by the appellant (xi) Professional and consultancy service 3.  Heard the parties and considered the submissions. 4.  On careful consideration of the submissions made by both sides, I find that the usage of services have to be examined an thereafter it is to be decided whether the appellant is ....

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....ppellant has already reversed the credit on these services, therefore, the credit is disallowed as the service has been excluded from the scope of the input service with effect from 1.4.2011. (e) Customs clearance service : 8.  This service has been used in relation to obtaining the export incentives. Therefore, the same has nexus with manufacture and clearance of export of goods. In that circumstance, the appellant is entitled for credit. (f) Construction service: 9.  This service has been used for repair and maintenance of factory premises is specified as an admissible input service under Rule 2(I) of Cenvat Credit Rules, 2004, therefore, the same is allowed. (g) Insurance service : 10.  This service has b....