2019 (2) TMI 1876

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....shra, Joint Commissioner (AR), for the Respondent. ORDER This appeal has been filed by M/s. Thermax Limited against denial of Cenvat credit on Erection, Commissioning and Installation services utilized in respect of construction of new shed in their factory premises. 2. Ld. Counsel pointed out that the services obtained is of Erection Commissioning and Installation service and has be....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nd laying of foundation, etc. and the credit has been correctly denied to the appellant. 4. I have gone through the rival submissions. I find that exclusion clause 'A' of the definition of term 'Input Service' appearing in Rule 2(l) of the Cenvat Credit Rules reads as under :- "(A) service portion in the execution of a works contract and construction services including servic....