2018 (6) TMI 581

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.... the Respondent ORDER The appellants are engaged in manufacture of Ordinary Portland Cement and Portland Pozzolano Cement and are availing the facility of Cenvat Credit on inputs and input services. During the period September, 2011 to August, 2012, it was noticed that appellants availed Cenvat Credit of Rs. 1,55,530/- being service tax paid on Railway Siding Track Laying/maintenance work re....

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....ral to the manufacturing activity of finished products. The Department has disallowed the credit, alleging that the said activity falls under the exclusion part of the definition of input services. She argued that as per exclusion part, the legislation is not excluded of "works contract services". Only those "works contract services" which are used for construction of buildings or civil structures....

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.... of input services for the relevant period is reproduced as under: - " "input service" means any service, (i) used by a provider of taxable service for providing an output service, or (ii) used by the 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....

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....after referred as specified services), in so far as they are used for- (a)construction of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services)" 6. From the above, it can be seen that the definition does not include the works contrac....