TaxTMI 
TaxTMI 
2018 (1) TMI 715
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....dit with interest and penalty. On adjudication, the demand was confirmed with interest and penalty. Aggrieved by the said order, the appellant filed appeal before the Ld. Commissioner (Appeals), who in turn, rejected their appeal. Hence, the present appeal. 2. Ld. Advocate, Shri Dixit, for the appellant submits that the appellant had not claimed service tax paid on various services relating to construction of the factory or civil structures or technical services such as architect services etc. in relation to construction of the factory. The Cenvat credit was availed in relation to other input services specifically included in the scope of input services before and after amendment to the definition of input services under Rule 2(l) of the Cenvat Credit Rules, 2002. It is his contention that w.e.f. 01.04.2011 only construction related services used for setting up of factory has been excluded from the scope of the said definition. In support, he has referred to the decision of this Tribunal in the case of Idea Cellular Ltd. Vs CCE, Mumbai-II - 2016-TIOL-1198-CESTAT-Mum and Orient Cement Ltd. Vs CCE & ST, Hyderabad-I - 2017 (51) STR 459 (Tri.-Hyd.) Further referring to the TRU clarifi....
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.... the statute and it cannot be ignored on the basis that the same does not appear to be logical. Therefore, what has been consciously deleted by the legislature should deemed to have been disallowed from the effective date. In support, the Ld. AR referred to the judgment of the Hon'ble Karnataka High Court in the case of Suraj Enterprises vs Authority for clarification & Advance Ruling, Bangalore - 2010 (262) ELT 119 (Kar.). Further, he has submitted since the availment of inadmissible credit came to the notice only during the course of audit, therefore, invoking of larger period of limitation is justified. 4. Heard both the sides and perused the records. 5. The dispute relates to eligibility of cenvat credit on RCM Transport, Legal Service, RCM Manpower, CHA Service, Environment consultancy, Erection/ Commissioning, Gardening service, Hiring charges, HouseKeeping service, Inspection service, Installation service, Labour charges, Monitoring charges, professional charges, rental services, repair/ maintenance, SAP Computer System, Security service, Utility charges etc., services which are used by the appellant during the course of setting up of the factory i.e. before commencement o....
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....ed by a provider of taxable service for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; but excludes,- (A) service portion in the execution of a works contract and construction services including service listed under clause (b) of section 66E of the Finance Act (hereinafter referred as specified services) in so far as they are used for (a) construction or execution of works contract of a building or a civil structure or a part thereof; or ....
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....benefit or concession exemption. If an assessee can satisfy any one of the limbs of the above benefit, exemption or concession, then credit of the input service would be available. This would be so even if the assessee does not satisfy other limb/limbs of the above definition. To illustrate, input services used in relation to setting up, modernization, renovation or repairs of a factory will be allowed as credit, even if they are assumed as not an activity relating to business as long as they are associated directly or indirectly in relation to manufacture of final products and transportation of final products upto the place of removal." 7. In the aforesaid judgment their Lordships have divided the definition of input service into five limbs and observed that if anyone of the limbs is satisfied, the assessee is entitled to avail cenvat credit. Applying the aforesaid principle to the facts of the present case, there cannot be any doubt that the case of the appellant would fall under the third limb i.e. services used in relation to setting up modernization, renovation or repairs of factory or office relating to such factory, as it is not the claim of the appellant that the disputed ....