2019 (3) TMI 513

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Usha Devi, DC (AR) for the Respondent ORDER Brief facts are that the appellants are engaged in manufacture of steel and aluminium materials and are also availing the facility of CENVAT credit of the duty paid on inputs, capital goods and service tax paid on input services. During the course of verification of records, it was noticed that they had availed input service tax credit on civil con....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....te post etc. were done. These are not in the nature of works contract service but only fall under repair and maintenance service as well as modernization of the factory. Such activities fall within the definition of input service. He relied upon the decision of the Tribunal in the appellant's own case vide Final Order No. 41111 to 41113/2018 dated 16.4.2018 and argued that for the earlier period, ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....fencing, gate post and charges for repairing work etc. It is very much clear from the documents that the works undertaken are in the nature of repair and maintenance work. The exclusion clause in the definition of input service excludes only works contract service which is in the nature of construction of civil structure, part thereof or laying of foundation or support structure for capital goods.....