2017 (8) TMI 60

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....ar, D.R. ORDER Per: S.K. Mohanty Denial of cenvat credit on various taxable services is the subject matter of present dispute. The Department has denied service tax benefit on the taxable services namely, commercial & industrial construction service, rent-a-cab service, security agency service, site formation and clearance service, Earth moving service, demolition service and club & assoc....

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....ve said services will be considered as input service for the purpose of availment of cenvat credit. As regards the credit taken after 01.04.2011, he submits that the services are not falling under the excluded category of definition. With regard to security agency service, the ld. Advocate submits that credit was availed on said service by the appellant for patrolling in the area of water pipe lin....

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....ed definition of input service effective upto 31^st March, 2011, there were no restrictions provided for non-consideration of construction service as input service. Such embargo was created only with effect from 01.04.2011 by Notification No.3/11-CE-NT dated 01.03.2011, wehrein construction service was specifically excluded from the definition of input service. Thus, the credit taken on commercial....

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....tion of input service. The appellant also relies on the decision of the Tribunal in the case of CCE, Delhi Vs. Pricol Ltd. - 2016(41) STR 649 (Tri.-Del.) to state that rent-a-cab service should be considered as input service for the purpose of cenvat credit. However, for ascertaining the period of availment of cenvat credit, the matter has to be verified by the original authority, since no observa....