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2017 (3) TMI 308
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....r the Respondent ORDER The appeal is filed against the order passed by the Commissioner (Appeals) who upheld the order of original authority disallowing the credit of service tax to the tune of Rs. 5,35,450/- for the period 2011-2012. 2. Brief facts are that the appellants who are holding service tax registration for rendering services, availed CENVAT Credit on input services like m....
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....ffice premises and for upkeep of the hardware and server firms and other equipment and infrastructure. That it is extremely essential that such equipments are kept clean and in a hygienic, sterile environment as the lack of maintenance would cause them to crash and disrupt the complete global operations of the appellant. The civil work services availed were only minor repair works for certain port....
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....e findings in the impugned order. He submitted that the services availed cannot be said to be maintenance and repair services as these are civil construction works. That therefore the credit has been rightly disallowed. 5. I have heard the submissions made before me. I have also perused the invoices and relevant documents relating to the input services, Invoices show that the services. pe....