2020 (12) TMI 364

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....s has been denied during the period April, 2011 to March, 2014. The services in question are mainly service of repairs and renovation of factory premises of Rs. 9,32,087/- the manpower service for running health centre of Rs. 3,34,319/- and disposal of hazardous waste Rs. 6,171/-. 3. The case of the appellant is that the service of repairs and renovation of factory premises are admissible to Cenvat credit in terms of amended definition of input service under Rule 2(l) of Cenvat Credit Rules, 2004. It is a submission that during the course of audit an objection was raised that the appellant is not entitled to avail Cenvat credit on the service but in the show cause notice the allegation has been made that the appellant has taken Cenvat cr....

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....civil Structure/Building You have reportedly been availing cenvat credit on services relating to the Repair and Maintenance of various Civil Structures/Building which being not covered in the definition of Input Service, is irregular and is recoverable from you." the said objection has been replied by the appellant in their reply to the audit objection and the same is reproduced as under:- "It is submitted that our factory is running since 1985 in the same premises, prior to Philips from 1985 to 2001 it was register as M/s Punjab Anand Lamps ltd and from 2001 onward it is register as Philips India Limited so all the services are related to repair and maintenance service which relates to modernization, renovation or repair of bui....

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....ises for building which is allowed as Cenvat credit in terms of definition of input service under Rule 2(l) of the Cenvat Credit Rules, 2004, therefore, I hold that the appellant is entitled to avail Cenvat credit on the services for repair and renovation of factory premises to be tune of Rs. 9,32,087/-. 10. With regard to entitlement of Cenvat credit of manpower service for running health centre, I find the said issue has been dealt by this Tribunal in detail in the case of M/s Rallis India Limited wherein this Tribunal observed as under: "Admittedly, health services are put under exclusion clause in 2012 amendment to CENVAT Credit Rules, 2004. Therefore, such health services if provided by a manufacture or service provider to ....