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2016 (9) TMI 1059 - AT - Service TaxCenvat credit - various services of repairs, renovation and modernization of the premises - service provider has categorized the services under work contract service and discharged the service tax liability - Held that:- the service provider provided the services under the head of work contract service and discharged the service tax liability accordingly. Therefore, the service which is received by the appellant is of works contract service though it is for the purpose of renovation and modernization of the premises. The appellant is not entitled for Cenvat credit. There cannot be different yardstick for the purpose of classification of service at the service providers and classification of the same service in the recipient end. It is pertinent to note that if as per nature of service, Cenvat credit is decided then exclusion clause provided to ‘works contract service’ in the definition of input service will become redundant for the reason that in ‘works contract service’, the nature of service involved is like, renovation, repairs, construction, erection, installation and like. These individual service may be input service but if the same service is provided in the forum of ‘works contract service’, the same will fall under exclusion clause. In the present case, since the services of renovation and modernization were provided by the service provider in the form of works contract which is excluded from the definition of input service, Cenvat credit was rightly denied. - Decided against the appellant
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