TaxTMI 
TaxTMI 
2017 (11) TMI 29
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....e category of 'Construction Services' used in their factory. The department entertained a view that such services are not eligible for credit and a show cause notice was issued proposing to disallow the credit and recover the amount of credit availed along with interest and also for imposing penalties. After adjudication, the original authority confirmed the demand along with interest and imposed penalties. In appeal, the Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of appellant, Ld. Counsel Shri Raghavan Ramabhadran opened his arguments by adverting to the definition of "input services" contained in Rule 2 (l) of the Cenvat Credit Rules. He submits that the first part of the definition includes service....
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....re used for construction or execution of works contract of a building or civil structure or a part thereof is excluded. The appellants have submitted that the services were availed for repair and maintenance of the factory and not for construction of a building of the factory or a part thereof. Lower authority in para 6.3 has observed that even if the work contract services are availed for repairs or maintenance services, the same would fall under the exclusion part of the definition. The said issue has been analyzed in decisions rendered by the Tribunal in the case of Alliance Global Services IT India (P) Ltd. (supra), wherein the Tribunal observed as under : "6. Commercial Training or coaching service was availed for imparting tr....
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....n as it is not for construction of building, civil structure or part thereof or for laying foundation or structures for capital goods. These services were used for fixing doors, etc. which is nothing but renovation, repair of premises of the service provider. These arguments put forward by the learned consultant is not without substance. I am convinced that the subject services qualify as input services and that they do not fall in the exclusion portion of the definition." 5. In Sarita Handa Exports (P) Ltd. (supra), similar view was taken by the Tribunal in respect of construction service used for repair and maintenance of factory premises : "4. On careful consideration of the submissions made by both sides, I find that the usa....