2022 (5) TMI 1038

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....r the Appellant Shri G. Kirupanandan, Superintendent (AR) for the Respondent ORDER The issue involved is whether the appellant is entitled for Cenvat credit in respect of Input Services namely construction services, fee for architectural structural works for factory plant building, group Medi-claim Insurance, Group personal accident insurance, insurance, motor car/vehicle insurance, labou....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vices are used for repair and renovation of factory. This submission of the appellant was not effectively rebutted by the Revenue and the Cenvat credit was denied by the lower authorities on the ground that construction service is excluded and appearing in the exclusion clause which were brought in the statute vide Notification No. 3/2011-CE (NT) dated 01.03.2011. On this basis the credit on Const....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....d renovation/ modernization is specifically included in the inclusion clause. Therefore, construction or architectural service if used for initial set up of plant will only be ineligible for Cenvat credit. Whereas as per facts in the present case, the services were used for repair and renovation hence, the credit in terms of inclusion clause of Input Service is admissible. 5. As regards the oth....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....issible Input services in various judgments, some of the judgments are cited below:- (a) CC & CCE, Guntur vs. Cholayil (P) Limited - 2013 (31) STR 29 (Tri.). (b) Lowe's Services India Pvt. Limited vs. CCT, Bangalore - 2021 (052) GSTL 0070 (Tri. Bang.) (c) H.E.G. Limited vs. CCE, Raipur - 2011 (21) STR 300 (Tri. Del.) (d) Mafatlal Industries Limited vs. CCE & ST,....