2018 (8) TMI 618

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.... ORDER Per: S.K. Mohanty Revenue is in appeal against the impugned order dated 29.11.2017 passed by the Commissioner of CGST and Central Excise (Appeals-III), Mumbai. Revenue was assailed the impugned order on the ground that the learned Commissioner (Appeals) has wrongly interpreted the provisions of Rule 2(l) of the Cenvat Credit Rules, 2004, in allowing the Cenvat benefit in respect of....

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....Consultant appearing for the respondent submits that the services received by the respondent from the service providers were in relation to works contract services and accordingly, the learned Commissioner (Appeals) has rightly allowed the Cenvat benefit of works contract service to the respondent. In respect of works contract service, her contention is that the services provided by the service pr....

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....cluded the service portion in the exclusion of the works contract, used for construction are exclusion of works contract of a building or a civil structure or a part thereof. 6. Considering the provisions of the amended definition of the input service, the Larger Bench of this Tribunal in the case of Wipro Ltd. (supra) has held that since outdoor catering service is falling under the exclusion ....

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....Since the nature of the activities provided by the service providers to the respondent as per the contract and as indicated in the invoices have not been properly scrutinized by the authorities below, I am of the view that the matter should go back to the original authority for proper verification of the invoices / contract to ascertain whether, the works contract services provided by the service ....