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2018 (10) TMI 1320 - AT - Central ExciseCENVAT Credit - input service - Construction Service or repair and maintenance service - scope of amendment in the definition of Input Service under Rule 2(l) of Cenvat Credit Rules - Held that:- There is no dispute that the credit is admissible in respect of Construction Services used for Repair and Maintenance. From the nature of service of the service provider, it is found that it is not a new construction of building but in the existing building some civil work was carried out. It is also observed that the service provider discharging the service tax liability by claiming abatement of 30% which is available on ‘Repair and Maintenance’. Therefore, the service provider is classifying the services under ‘Repair and Maintenance’ - As per Rule 2(l), even though the ‘Construction Service’ was excluded but in the inclusion clause of definition, the services such as Modernisation, Renovation and Repair of the factory premises of manufacturer is still covered under the definition of Input Service. Service of Repair and Maintenance are eligible for Cenvat credit - appeal allowed - decided in favor of appellant.
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