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2016 (6) TMI 720 - AT - Service TaxRefund - Cenvat Credit - Export of services - nexus of input service with the output services - works contract services and various other input services - Held that:- Rule 2(l) excludes service portion in the execution of a works contract and construction services including service listed under clause (b) of Sec. 66E of the Finance Act, 1994, in so far as they are used for (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods. That in the present case, the works done as per the invoice though classified as works contract services in the invoices would not fall in the exclusion portion as it is not for construction of building, civil structure or part thereof or for laying foundation or structures for capital goods. These services were used for fixing doors etc. which is nothing but renovation, repair of premises of the service provider. - subject services qualify as input services and that they do not fall in the exclusion portion of the definition. Refund of cenvat credit of various input services including works contract service allowed - Decided in favor of assessee.
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