2016 (9) TMI 1059

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.... A.K. Goswami, ADC (AR), for the Respondent. ORDER The issue involved in the present case is whether the appellant is entitled for the Cenvat credit in respect of various services of repairs, renovation and modernization of the premises, on which the service provider has categorized the services under work contract service and discharged the service tax liability. 2. Shri Harish Bind....

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....refully considered the submissions made by both the sides. The limited issue to be decided is whether the services of renovation and modernization of the premises are input services for the purpose of availing the Cenvat credit. I find that the appellant have received the services under the cover of invoices of the service provider wherein the services were clearly classified under 'works contract....

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....tax in accordance with the classification of individual service such as renovation and modernization, it will be covered under the inclusion clause under the definition of input services. However, if the similar services are provided by the service provider as 'works contract service' and discharged the service tax liability under the said head, then it will be covered under the exclusion clause o....

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.... definition of input service will become redundant for the reason that in 'works contract service', the nature of service involved is like, renovation, repairs, construction, erection, installation and like. These individual service may be input service but if the same service is provided in the forum of 'works contract service', the same will fall under exclusion clause. In the present case, sinc....