2018 (7) TMI 338

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....s. After an order, the Department alleged that appellant has availed Cenvat Credit of Service Tax on Commercial or Industrial Construction Services and Work Contract Services, which otherwise was not available to them w.e.f. 1st March, 2011, there being an amendment in the definition of input services w.e.f. 1st April, 2011. Resultantly, a show cause notice dated 20th April, 2012 was served upon the appellant asking to reverse the said credit. The said show cause notice was adjudicated by the Joint Commissioner vide order dated 30th January, 2017, who had confirmed the entire demand. The order was challenged before the Commissioner (Appeals), who vide the impugned order has upheld the demand. Resultantly, the present appeal. 2. I have he....

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....ervices on which the Cenvat Credit amounting to Rs. 5,12,338/- has been availed by the appellant were received in the year 2005-06 for construction of a klin and the credit was availed after payment of the invoices in the year 2011. The definition of input service was amended w.e.f. 1st April, 2011 thereby excluding the construction services out of its scope. 6. Now the moot question for consideration is whether the availment of credit post 1st April 2011 against the input services which where received prior 1st April, 2011 will be hit by the amendment in input service definition w.e.f. 1st April 2011 or not. 7. With effect from 1st April, 2011 the definition of input services has been redefined and the services received in constructi....