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2019 (5) TMI 1044 - AT - Service TaxCENVAT Credit - input service - Cargo Handling Services - Storage and Warehouse Service - Airport Services under the Head ‘Airport Services by Airport Authority’ on Civil Work, Cement Laying Work, Floor Tilling Work, etc. - scope of exclusion clause - HELD THAT:- The impugned order denying the CENVAT credit mainly relying upon the exclusion clause as provided in Rule 2(l) is not sustainable in law because the input service involved in the present case relates to repair and renovation of the premises of the appellant who is the service provider. Further, the CENVAT credit on repair or renovation is included in the definition of input service as provided in Rule 2(l) - Further, the Board vide its circular dated 29.4.2011 has also clarified the issue that credit on input services used for repair or renovation of a factory or office is allowed. The modernization, renovation or repair of the premises of the service provider has been held to be input service by various decisions of the Tribunal. Further, these input services are essential for maintenance and upkeep of the premises which is used for storing imported goods and to render the service of cargo handling at the customs station. CENVAT Credit - input services - renting of motor vehicles is concerned - HELD THAT:- The CENVAT credit on input service relating to servicing of motor vehicle is also not excluded under Rule 2(l)(B) of CCR and therefore, denial of the CENVAT credit is not tenable under law. Credit allowed - appeal allowed - decided in favor of appellant.
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