2021 (8) TMI 716

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....e Order-in-Original. 2.  Briefly the facts of the present case are that the appellant is registered with the Service Tax Department and are engaged in providing services under the category of 'Business Auxiliary Service' and their main activities include data entry work, finalization of accounts, preparation of corporate tax and individual tax returns etc. The unit is engaged in the export of services also. During the course of audit by the Department for the years 2013-14 & 2014-15, it was found that the appellant had taken and availed ineligible CENVAT credit on certain services which are excluded from the definition of input services as per CENVAT Credit Rules, 2004 and also ineligible credit on certain improper documents. A SCN ....

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.... in the execution of a works contract and construction services only in so far as it relates to construction or execution of works contract of a building or a civil structure or a part thereof or laying of foundation or making of structures for support of capital goods, and not all works contract activities. She further submitted that in the present case, no new civil structure was raised and only the existing building was refurbished. She placed reliance on the following decisions to prove that CENVAT credit of service tax on repair and renovation has been allowed consistently in the following decisions: • WM Global Sourcing India Pvt Ltd v. Commissioner Of Central Tax 2021-TIOL-407-CESTAT-BANG • M/s Mercedes Benz....

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....is barred by limitation. 5.  On the other hand, learned AR reiterated the findings of the impugned order. 6.  After considering the submissions of both the parties and perusal of the material on record, I find that the Works Contract Service involved in the present case falling under the definition of Input Service because services availed by the appellant pertains to only repair, renovation and maintenance of the office of the appellant which is on a leased premises and such renovation, repair is required for providing the output service of the appellant and they have not been specifically excluded under Rule 2(l) of the CENVAT Credit Rules, 2004 because they do not pertains to construction or execution of works contract of....