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2018 (7) TMI 337 - AT - Service TaxCENVAT credit - input services - whether the service of getting its premises painted is an input service as defined in Rule 2(1) of Cenvat Credit Rules, 2004 for which the appellant was entitled to take the credit? - Held that:- Any service which is not per se for construction of building but is merely for renovation/ modernisation/ maintenance works, the same is very much inclusive in the definition of input services and as such are eligible for credit under this rule. Onus of proof - Held that:- Since the Department has come up with the plea of service of the appellant as one being under the category of Work Service Contract, the entire burden was on the Department to prove the same. Burden thereof cannot be shifted upon the appellant - The Adjudicating Authority is held to have miserably failed to appreciate the proper evidence on record. Not only this, they have also failed to properly interpret the provision of law. As a result, the Order under challenge is held to not to be sustainable. Appeal allowed - decided in favor of appellant.
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