2019 (6) TMI 1193

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.... Revenue, we note that the appellant is a 'Public Sector Undertaking' of Central Government and is engaged in setting up Power Plant for NTPC. They were awarded works contract for the said purposes and were duly registered with the Service Tax Department under the category of "Commercial or Industrial Construction Services". 2. The appellant had sub-contracted a part of the construction activity to the sub-contractors who were paying service tax under the category of 'Commercial or Industrial Construction Services' and the appellant was availing the Cenvat credit of the same. 3. As a result of audit objection, the appellants were issued a show cause notice dated 19/10/2016 proposing to deny the Cenvat credit availed by the appellant d....

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....or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto 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 upto the place of removal. But excludes services, - (A) Specified in sub-clauses (p) (zn), (zzl), (zzm), (zzq), (zzzh) and (zzzza) of clause (105) of Section 65 of the Finance Act (hereinafter referred as specified services), in so far as they are used for - (a) construction of a building or a civil structu....

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....aking of structures to support the capital goods, credit would not be available. However, further exception makes it clear that if the said services stand utilized for providing any of the services specifically excluded, the credit would be available. The Revenue‟s contention is that the construction services used for construction of building, having been specifically excluded, would not be admissible input services. We note that as per the settled principle of law, no word in the legislation has to be ignored. We cannot shut our eyes to the expression "except for the provisions of one or more of the specified services" appearing in the said exclusion clause. The second exception carved out in the first exception leads to make two ....