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2018 (7) TMI 970 - AT - Central ExciseCENVAT Credit - input services - annual maintenance of lifts installed in the building - appellant herein is engaged in providing the taxable services of accommodation in hotel for lodging purposes - whether the service for getting the lift of the premises maintained and for getting the premises painted is an input service for the appellant on which the credit has rightly been availed or not? Held that:- The inclusive part of the definition specifically includes the renovation or repair of the premises of provider of output services. It is an apparent and admitted fact that the appellant is providing output services of accommodation/ lodging from the said premises - The use of word repair and maintenance in the Works Contract, is not applicable to the given circumstances as the definition of Works Contract has to be read as a whole and the perusal thereof makes it clear that when the repair, maintenance, etc. is the part of a contract where construction is also an activity then that renovation will be covered under the definition of Work Contract else it will be very much inclusive part of the definition of input. Credit allowed - appeal allowed - decided in favor of appellant.
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