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2019 (6) TMI 1193 - AT - Service TaxCENVAT Credit - input services - service tax paid on Commercial or Industrial Construction Services by the sub-contractors - denial of credit on the ground that with the amendment of the definition of ‘Input Service’ with effect from 01/04/2011, the ‘Commercial or Industrial Construction Services’ stand excluded - extended period of limitation - HELD THAT:- The input services stand defined with inclusion clause as also exclusion clause. Admittedly the appellant is covered by the main blanket definition of input service in so far as he is utilizing the services of the sub-contractor for providing output services. Revenue‟s reliance is on the exclusion clause. As per the said exclusion clause, certain services stand specified in clause (A) of the said exclusion, which would not be available for availing Cenvat credit, if the same are used for certain specified output services. However, the said exclusion clause does not stop there. There is further exception to the effect that such exclusion would not apply if the specified services are used for providing one or more of the specified services - This leads to a clear interpretation that if any of the specified excluded services stand utilized for providing one or more of the specified services, the exclusion would not apply. A s per the settled principle of law, no word in the legislation has to be ignored. We cannot shut our eyes to the expression “except for the provisions of one or more of the specified services” appearing in the said exclusion clause. The second exception carved out in the first exception leads to make two negatives as positive and it has to be interpreted as the construction services used for further construction services have to be treated as an eligible input services - thus the services of the sub-contractors utilized for their output services of construction of power plant would be an admissible Cenvatable services. Extended period of limitation - HELD THAT:- The appellant being a Public Sector Undertakings cannot be saddled with any mala fide so as to justifiably invoke the longer period of limitation - the demand being barred by limitation is also liable to be set aside. Appeal allowed - decided in favor of appellant.
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