2018 (9) TMI 1495

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.... of the appellant submits that the Adjudicating Authority as well as Commissioner (Appeals) has taken a view that Works Contract service per-se, is not eligible for Cenvat credit as the same was excluded with effect from 01.04.2011, by amendment in the definition of Input Services. He submits that even though the Works Contract service is excluded but the Repair, Renovation or Modernization service exist in the inclusive clause of the definition. Therefore, Cenvat credit is admissible on such services. He referred to the Board Circular No. 943/4/2011-CX dated 29.04.2011 wherefrom he pointed out that the credit on Input Service used for Repair or Renovation of factory or office is allowed. He also placed reliance on the following judgment....

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....th the lower authorities have never disputed the nature of the services i.e. Repair, Renovation and Modernisation of existing building. The invoices enclosed in the appeal memo also clearly shows that the services are of Repair or Modification. Though the Works Contract services was excluded from the definition of Input service with effect from 01.04.2011 but the services of Repair, Renovation or modernization of the existing factory still exists in the inclusion clause of definition of Input Service given in Rule 2(l) of Cenvat Credit Rules, 2004 which is reproduced below:- " Definition of 'input service" as it stood prior to 1-4-2011, and also after 1-4-2011. 1. Definition of 'input service' up to 31-3-2011 R....

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.... market research, storage up to 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 up to the place of removal; [but excludes], - [(A) service portion in the execution of a works contract and construction services including service listed under clause (b) of section 66E of the Finance Act (hereinafter referred as specified services) in 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 ....