2018 (2) TMI 941

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....B. V. Siva Naga Kumari, Commissioner (AR) for the Respondent ORDER [ Order Per : M. V. Ravindran ] This appeal is directed against Order-in-Appeal No. 41/2014 (H-IV) S. Tax dated 18.02.2014. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding availment of CENVAT credit and also demand of short payment of service tax. 4.....

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.....2012 to 24.08.2012 & 27.08.2012. The question of audit party noticing the short payment does not arise, the said arguments were not accepted by the lower authorities. On specific question from the Bench, Learned Counsel brings to my notice revised returns and the audit reports. 5. On perusal of records, I do find strong force in the submissions made by the Learned Counsel that the short paymen....

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....ices, Works Contract Services and Commercial or Industrial Construction Services; these services were excluded from availment of CENVAT credit in the definition of input services in terms of Rule 2(l) of CENVAT Credit Rules, 2004 hence the demand was confirmed along with interest and penalty imposed. Learned Counsel submits except for the demand which was in respect of gardening services which the....

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....Construction Services. It is also her submission the appellant had not shown any evidence to support services were used for the purpose of modernization, renovation and repairs of the various premises. 7. On careful consideration of submissions made by both sides, I find that there is no dispute as to the services were availd by the appellant, in respect of modernization, renovation or repairs ....