2016 (11) TMI 106

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....1/- on 29-06-2012 under Rule 5 of the Cenvat Credit Rules 2004 read with Notification No.5/2006-CE (N.T.) for the period of July 201 1 to September 2011. 1.2 The Assistant Commissioner after following the due process of law passed the impugned order vide his Order -in-Original No. (R) 130/2012 S.Tax dated 28-09-2012 granted refund of an amount of Rs. 11,09,367/- out of the total refund claim of Rs. 12,80,801/- and rejected part of the refund claim amounting to Rs. 1,71,434/- on the following services holding that they have no nexus with the output services exported: * Chartered Accountant's Services * Courier Services * Commercial Training or Coaching Centre's Services * Cleaning Services * Telecommunication Services * ....

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.... efficiently. In the absence of such services, the Appellant would not be able to provide a hygienic environment to its employees to perform their duties effectively and efficiently. Thus, such services have been used by the Appellant at its office premises to provide output services such as renovation and repair of the premises are covered under the definition of 'input service', the cleaning and maintenance services ought to be considered eligible for CENVAT credit as well. 17,780/-  4  Chartered Accounts services:  The Appellant avails the services of chartered Accountant's in relation the certification of statutory documents required to be submitted to various statutory authorities from time to time. These....

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....h decisions I intend to rely upon and follow. 7. In respect of Works Contract Service, the appellant has averred that they use this service for doing minor works like making and fixing of wooden door fixing of wooden partition cladding, providing and fixing of glass windows etc. They have submitted an invoice of Trends Infra Products dated 29-07-2011 billing said works and indicating the service tax payment of Rs. 3,003.48 which in fact in the disputed amount under this head. In any case, these input services are not hit by the exclusion clause of 2(l) of the CENVAT Credit Rules, which excludes service portion in the execution of a works contract and construction services in so far as they are used for (a) construction or execution of a wo....

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.... referred to the Larger Bench of Supreme Court, in the case of Ramala Sahkari Chini Mills Ltd, UP v/s CCE, Meerut 2010(260) ELT 321(SC) while considering the admissibility of credit on welding electrodes used in repair and maintenance. The Hon'ble Larger 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. 10. In any case, the Hon'ble Apex Court has taken a different view is Ramala Sahkari Chini Mills Ltd UP v/s CCE Meerut 1 [2010-TIOL102-SC-CX], the relevant portion of the judgement being as follows: "16.... the language of Rule 2(g) of the 2002 Rules, and the analysis ....