TaxTMI 
TaxTMI 
2018 (7) TMI 337
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....paring for Engineering and Medical Entrance Examinations at Kota and is duly registered with service tax since 22.05.2009. The said category which is taxable under Section 65(105) (zzc) of the Finance Act, 1994 (The Act in short). Department during the course of the audit of records of the appellant found appellant to have been wrongly availing and utilizing the Cenvat Credit of Service Tax amounting to Rs. 1,42,324/- on inadmissible input service, i.e. service portion in the execution of Works Contract and Construction Services during the period w.e.f. October 2013 to March, 2015. Resultantly, a Show Cause Notice dated 15.10.2014 was issued levying the said demand. The original Adjudicating Authority vide its Order dated 17.06.2015 confirm....
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.... (Appeals) has been very clear as is apparent from the Order under challenge that appellant has failed to produce any evidence to prove that the services on which the Cenvat Credit is taken, have been used by the appellant for providing an output service. Also there is no evidence that the appellant was getting the same premises painted where he was rendering coaching services. In the absence of any evidence, the Commissioner (Appeals) have rightly confirmed the Order-in-Original and confirmed the demand upon the appellant. Appeal is accordingly prayed to be rejected. 4. While rebutting, the Certificate of Chartered Engineer for the appellant has brought to my notice alongwith the invoices as are attached with the Appeal impressing....
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....al 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 ser....
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....mission basis. The bare perusal of the definition shows that any service which is not per se for construction of building but is merely for renovation/ modernisation/ maintenance works, the same is very much inclusive in the definition of input services and as such are eligible for credit under this rule. Though the Department has alleged the impugned service of the appellant as the one for Works Contract Service but law has been settled in the case of Redhat India Pvt. Ltd. Vs Principal Commissioner, Pune 2016-17 Tax main 132 (Tri.- Mumbai). It was held that even the Works Contract Services used for maintenance of office equipment and building are not excluded from the definition of input service and hence the same is eligible for the i....