2018 (5) TMI 1529

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....r: M.V.Ravindran. ] This appeal is directed against order-in-appeal No. HYD-SVTAX-000-APP-0009-17-18-ST dated 17.04.2014. 2. Heard both sides and perused the records. 3. In this case, the appellant is contesting mainly the rejection of the refund claims filed by them in respect of unutilised CENVAT credit on input services which were utilised by the appellant for rendering of exported output se....

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....learances for setting up new facility at Noida. It transpires from order-in-appeal that in respect of all the above services the 1st Appellate Authority has remanded the matter back to the lower authority for verification and ruling on admissibility. The appellant is aggrieved by the impugned order in respect of architectural consultancy services stating that the 1st Appellate Authority has consid....

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....lling. The total contract is for Rs. 1,06,24,879/-. The contract essentially requires the delivery of the physical premises designed and approved. This is clearly excluded by clause(A) under rule 2(l)of the CCR 2004. Denial of credit/refund on this element is legally sustainable and upheld." On perusal of invoices which are annexed to the appeal memoranda at page 64,65 & 66, I find that M/s Edifi....

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....put service as per rule 2 (l) of CENVAT Credit Rules 2004, as the said exclusion is in respect of execution of works contract. The period involved in this case is January 2015 to March 2015 and the definition has undergone a change on 01.04.2011 and subsequently again on 01.07.2012 wherein the specific exclusion is only for the service portion in execution of works contract and construction servic....