2018 (10) TMI 1320

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....mmissioner (AR) for the Respondent ORDER Per: Ramesh Nair The issue involved is eligibility of Cenvat credit in respect of Construction Service. The case of the department is that, as per the amendment in the definition of Input Service under Rule 2(l) of Cenvat Credit Rules, the 'Construction Service' was excluded from the definition of 'Input Service'. Accordingly, the appellant is not ....

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....missible. He submits that in their own case, this Tribunal vide Order No. A/13733-13738/2017 dated 10.11.2017 allowed the credit on Construction Service used for 'Repairs and Maintenance'. 3. Shri T.K. Sikdar, ld. Assistant Commissioner (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order and invites my attention to Para 5.1.2 of the impugned order wherein the C....

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....nt of 30% which is available on 'Repair and Maintenance'. Therefore, the service provider is classifying the services under 'Repair and Maintenance'. Particularly the invoice referred to by Commissioner (Appeal) was also seen by me and I find that, as per descriptions, the invoice is of 'Repair and Maintenance'. Ld. Commissioner (Appeal) has admitted that if the services are of 'Repair and Mainten....

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....ce as an 'input service' used in modernization, renovation or repair, it has been clarified that the said services being provided in the inclusive part of definition of 'input service' are definitely eligible to credit. Thus, harmonious reading of the inclusive part of the definition and the exclusion clause mentioned at clause (a) relating to construction service of the definition of 'input servi....