2019 (9) TMI 220

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....ing under Chapter Heading 8424 8990 of CETA, 1985 and have been paying the Central Excise duty on the clearances of the said goods. During the course of audit on the records of the appellants for the period 09/2013 to 08/2014 by audit party of Central Excise, Bangalore, it appeared that they had availed ineligible CENVAT credit of Rs. 9,94,146/- paid as Service Tax on input services alleged to be 'Professional Consultancy Service on Real Estate' provided by M/s. Punya Davar, 'Topography Survey Service' provided by M/s. Oneness Infratech and 'Cleaning and Leveling service' provided by Sri Mangala, which are not eligible input service as they appeared to be services in relation to 'Construction Services'. Further, the Department entertained t....

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....Eastern Newspaper Society vs. CIT: 1979 (119) ITR 996 (SC). He further submitted that appellants have received the input services in connection with the purchase of new factory land like Real Estate Service, Survey Service and Cleaning Services. He further submitted that the department has erroneously come to the conclusion that these services were used in relation to construction of factory whereas no construction was carried out and further, the appellant has attached a certificate from the Chartered Accountant in support of his submission that no construction activity was carried out. He further submitted that the exclusion clause in Rule 2(l)(A) of CENVAT Credit Rules, 2004 excludes inter alia only 'construction services/' and not 'serv....

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....ces have not been used for the purpose of carrying out construction. Further, I find that the exclusion clause in Rule 2(l) of Input Service is very clear and in the exclusion clause only construction services have been excluded and not the services in preparation of construction of building. Further, I find that the exclusion clause in Rule 2(l)(A) of CENVAT Credit Rules, 2004 excludes those services falling under Section 66E(b) / 66E(h) of the Finance Act, 1994 and the impugned services availed by the appellant do not fall under the exclusion clause. Further, I find that the impugned services fall within the definition of input service because the expression 'in the manufacture' or 'in relation to manufacture' or 'includes' employed in Ru....