TMI Blog2017 (3) TMI 308X X X X Extracts X X X X X X X X Extracts X X X X ..... nor repair works and rennovation works. The definition of input service mostly includes the words 'modernization', 'rennovation' or 'repairs' of the premises of the provider of output service - the services qualify as input service and are eligible for credit - appeal allowed - decided in favor of appellants. - ST/21731/2014 - A/30085/2017 - Dated:- 18-1-2017 - Ms. Sulekha Beevi, C.S., Member ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e demand of ₹ 5,35,450/- along with interest and imposed penalty of ₹ 60,000/-. Aggrieved by the order the appellants filed appeal before the Commissioner (Appeals) and vide the order herein the Commissioner (Appeals) upheld the disallowance of credit; however reduced the penalty from ₹ 60,000/- to ₹ 20,000/-. Hence this appeal. 3. On behalf of the appellant, the Ld. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hese services is not eligible for the reason that the services are received in regard to immovable property. But, the adjudicating authority as well as Commissioner (Appeals) has disallowed the credit on other reasons which are not raised in the show cause notice. He argued that the definition of input service contains the words modernization, rennovation or repairs of a factory, premises of prov ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ition of input services. The works though mentioned is only minor repair works and rennovation works. The definition of input service mostly includes the words 'modernization', 'rennovation' or 'repairs' of the premises of the provider of output service. In view thereof, I have no hesitation to conclude that the services qualify as input service and are eligible for credit. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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