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2017 (12) TMI 151 - CESTAT AHMEDABADCENVAT credit - input service - construction service - Alleging that after amendment to definition of Input Service with effect from 01.4.2011 construction service, being placed on the exclusion clause, therefore credit availed by the appellant is irregular - Held that: - After amendment to the definition of the input service, a clarification issued by the Board vide Circular No 943/4/2011-CX dt 29.4.2011 dt 29.4.2011 where-under regarding credit of service tax paid on construction service as an input service used in modernization, renovation or repair, it has been clarified that the said services being provided in the inclusive part of definition of input service are definitely eligible to credit. A harmonious reading of the inclusive part of the definition and the exclusion clause mentioned at clause (a) relating to construction service of the definition of input service, it is clear that the construction service relating to modernization, renovation and repair of the factory continued to be within the meaning of input service and accordingly, the Service Tax paid on such service is eligible to credit. Appeal allowed - decided in favor of appellant.
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