2017 (8) TMI 1052

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.... the Respondent. Heard the Ld. AR for the Revenue. 2. This is an appeal filed by Revenue against OIO No.60/Commr/2013 dated 23.04.2013 passed by the Commissioner of Central Excise & Customs-Rajkot on the ground that while extending the benefit of Notification No.32/2007-ST dated 22.05.2007 in relation to Works Contract (Composition Scheme for Payment of Service Tax) Rules, 2007, the Ld. Commiss....

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....nput services under this notification. I have gone through the copies of some of the invoices, submitted by the noticee, in support of their contention that they availed Cenvat credit on input services and not on inputs. The invoices issued by the service providers like M/s Darshan Construction Co., Shinai, M/s. Kishan Construction Co, Shinai etc are relating to plastering work, RCC beam work, RCC....