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2021 (8) TMI 716 - AT - Service TaxCENVAT Credit - Works Contract Service - Quiz Competition - denial of credit on the ground that the CENVAT credit pertains to execution of Works Contract Service in respect of the building/civil structure occupied by the appellant, which is excludable from the purview of Rule 2(l) of the CENVAT Credit Rules, 2004 - HELD THAT:- The Works Contract Service involved in the present case falling under the definition of Input Service because services availed by the appellant pertains to only repair, renovation and maintenance of the office of the appellant which is on a leased premises and such renovation, repair is required for providing the output service of the appellant and they have not been specifically excluded under Rule 2(l) of the CENVAT Credit Rules, 2004 because they do not pertains to construction or execution of works contract of building or civil structure. It has been consistently held in various decisions that repair and maintenance of the office premises falling under the definition of Input Service and the assessee is entitle to avail credit of the same - Moreover, Circular No.943/4/2011 dated 29.04.2011 also clarified that the CENVAT credit of input service used for repair or maintenance of the factory is allowed, hence denial of CENVAT credit on works contract is not sustainable. CENVAT Credit - conducing quiz competition - HELD THAT:- The CENVAT credit on these re- creational activities cannot be allowed. CENVAT credit on Works Contract Service is allowed and CENVAT credit of service tax paid on conducting of quiz competition is denied - appeal allowed in part.
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