2018 (7) TMI 970

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....o 31.03.2015 and subsequently for April, 2015 to March, 2016 observed that the appellant has availed a total of cenvat credit on annual maintenance of lifts installed in the building. It is the case of the Department that the said service do not fall in the category of the input service. Resultantly, a Show Cause Notice dated 11.03.2016 was served upon the appellant calling them upon to explain as to why the credit wrongly availed be not recovered from the appellant alongwith the interest and the penalties in addition be not imposed. The said demand has been confirmed by the original Adjudicating Authority vide the Order dated 05.07.2016 and has been confirmed vide the Order under challenge. Being aggrieved thereof, the present Appeal has b....

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....by Commissioner (Audit) and the decision has been judicially passed. Appeal is accordingly prayed to be rejected. 6. After hearing both the parties my considered opinion is as follows: The moot question for the present adjudication is as to whether the service for getting the lift of the premises maintained and for getting the premises painted is an input service for the appellant on which the credit has rightly been availed or not. To adjudicate the same, it would be foremost necessary to know the definition of input service. 1) Rule 2(K) of Cenvat Credit Rules, 2004 "input service" means - (i) services provided or agreed to be provided by a person located in non taxable territory to a person located in non....

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....so far as they are used for - (a) construction or execution of works contract 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; or (B) ------- 7. Though the impugned order has in detail discussed about the definition of Works Contract and the word repair, maintenance and renovation is very much the part thereof, but as has been held by the Hon'ble Supreme Court in the case Ramala Sahkari Chini Mills Ltd. vs Commissioner, Meerut 2010 (260) ELT 321 (S.C.) that the phrase "and includes" is not intended by legislature to impart a restricted meaning to the definitio....