TaxTMI 
TaxTMI 
TaxTMI 
2022 (5) TMI 1119
X X X X Extracts X X X X
X X X X Extracts X X X X
....ntract service which is excluded in the definition of Input Service under Rule 2(l) of Cenvat Credit Rules, 2004. Aggrieved by the denial of Cenvat credit the appellant filed appeal before this Tribunal against the impugned order. 2. Shri Jigar Shah, learned Counsel appearing on behalf of the appellant submits that there were already existing tar roads for which the Board has decided to re-carpet the same. He invites my attention to the conference papers and also shown the minutes of meeting of the Board wherein it is pointed out that work for which the Board meeting was conducted is for re-carpeting of existing road. On this basis, it is his submission that if the industrial estate already existing and roads were also existing hence the w....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... renovation and not for originating the new construction. This issue has been considered in the decision of this Tribunal in the case of Reliance Industries Limited (supra) wherein the bench has observed as under :- "4.10 Without prejudice to our above findings, we further find that the appellant's factory is admittedly huge existing petroleum industry and working for decades. The ECIS service was used for expansion, renovation and modernization of overall existing petroleum plant. As per inclusion clause of the definition the services relating to modernization, renovation is an admissible input service. In our view, even though service of construction of building or civil structure are falling under the exclusion clause but even if simil....
X X X X Extracts X X X X
X X X X Extracts X X X X
....he appellant that the mode of valuation adopted by the Contractor to discharge service tax on 40% of the contract value is in accordance with law contained in Service Tax Valuation Rules and cannot be disputed while deciding credit eligibility at the appellant's end. When service tax has been levied only on 40% of the total value, it essentially means that service tax has been paid only on the service portion." ION EXCHANGE (I) LTD. Vs. COMMISSIONER OF C. EX., CUS. & S.T., SURAT-II- 2018 (12) G.S.T.L. 302 (Tri. - Ahmd.) "6. The short issue involved for determination in the present case is : whether the appellants are eligible to credit of Service Tax paid on 'construction service' relating to modernization/renovation of their facto....
X X X X Extracts X X X X
X X X X Extracts X X X X
....nufacture of final products and clearance of final products up to the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation up to the place of removal; From 1-4-2011 (l) "input service" means any serv....
X X X X Extracts X X X X
X X X X Extracts X X X X
....; or (b) an insurance company in respect of a motor vehicle insured or reinsured by such person; or (C) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee; Explanation. - For the purpose of this clause, sales promotion includes services by way of sale of dutiable goods on commission basis. 8. A plain reading of the said provisions makes it clear that service utilized in relation to modernization, renov....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... PROJECTS LTD. Vs.COMMR. OF C. EX., CUS. & S.T., HYDERABAD-I -2017 (4) G.S.T.L. 401 (Tri. - Hyd.) "15. The department has denied credit alleging that all these services are for setting up of premises of the appellant and therefore not admissible. It is the case of appellant that the input services were not availed for setting up of the premises, but the services were availed only for modernization and renovation of the premises. From the table itself it is clear that the services are not per se for "construction of building" or "setting up of premises" and these are merely renovation/modernization works. The services in the table show that these are construction services for laying the flooring, Erection of Machinery, Electric Installati....