TaxTMI 
TaxTMI 
2019 (7) TMI 1405
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....ing work, etc. got availed by the appellant during the period w.e.f. April 2011 to June 2017 has been denied relying upon the amendment in the definition of inputs beyond 01 April, 2011. 1.1 The facts in brief are that the appellant is engaged in manufacture of pharmaceuticals in the given premises. They had the Annual Maintenance Contracts for various work as that of Renovation, Maintenance, Repair, Fabrication, Dismantling, Commissioning, Erection, etc. On the said services availed, the appellant has claimed the cenvat credit under Rule 2(l) of the Cenvat Credit Rules, 2004. These rules stand amended w.e.f. 01.04.2011 wherein an exclusion clause has been inserted. Relying thereupon the credit has been denied by the Department. Being aggr....
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....s, we observe and hold as follows: 5.1 The cenvat credit for the similar services availed by the appellant prior 01.04.2011 has been allowed to the appellant. The impugned 9 show cause notices cover the period beyond April 2011 to June 2017, which have been issued after the amendment in the definition of inputs having an exclusion clause thereof. At this stage, it is important to look into the definitions of Input pre and post 2011. "From 01.04.2008 to 31.03.2011 "Input Service" means any service - (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products and cl....
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....uts 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 to as specified services), insofar as they are used for - (a) Construction of a building or a civil structure or a part thereof; or (b) Laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or (B) Specified in sub-clauses (d), (o), (zo) and (zzzzj) of clause (105) of section 65 of the Finance Act, in so far as they relate to a motor vehicle except when used for the provision of taxable services....
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....o civil structure and part thereof. There is a specific finding after this observation that from the Annual Maintenance Contracts and the invoices it appears that the impugned services received by the party are only for Renovation and Modernisation of machineries directly used in or in relation to the manufacturing process of the party, as such, have the direct nexus to the manufacturing process and, therefore, should be covered in the inclusion clause of the definition of input services. 7. The Commissioner vide the impugned Order has also meticulously examined the Annual Maintenance Contracts. Perusal thereof shows that whatever fabrication and erection, if mentioned in any of the contract, it is subsequent to dismantling and the remaini....