TMI Blog2016 (5) TMI 13X X X X Extracts X X X X X X X X Extracts X X X X ..... efore 01/04/2011. Held that:- appellant submitted certain documents like letter dated 28/01/2011 issued by M/s Sunshine Constructions, copy of the ledger account, memo for the sanction of Electricity load extension to the newly constructed building and copies of drafts for payment made by appellant towards Building and Other Construction Workers Welfare Cess which establish that the provision of availing the construction service had been completed before 01/04/2011 but that invoice was raised only on 26/04/2011. When the provision of construction service has been completed prior to 01/04/2011 denial of credit only because of the delay in issuing the invoice is not justified as the Board has clarified that credit is available if the provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of a building for civil structure or part thereof has been specifically excluded from the definition of input service. That setting up, modernisation, renovation or repairs of a factory does not include construction or repairing of building. The show cause notice issued raising the allegations culminated in the order which disallowed the credit of ₹ 1,05,628/, and ordered recovery of the same with interest besides imposing equal amount of penalty. In appeal, the Commissioner (Appeals) upheld the same. Aggrieved, the appellants before the Tribunal. 3. The issue involved is whether the appellants are entitled to the credit on service tax paid in regard to construction services for the period April 2011 February 2012. The show ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y appellant towards Building and Other Construction Workers Welfare Cess, is furnished. This shows the dates of payment of above cess as 17/04/2010 and 22/06/2010. These documents establish that the provision of availing the construction service had been completed before 01/04/2011 but that invoice was raised only on 26/04/2011. In my view when the provision of construction service has been completed prior to 01/04/2011 denial of credit only because of the delay in issuing the invoice is not justified as the Board has clarified that credit is available if the provision of the service was completed before 01/04/2011. The appellant has been able to establish a case in their favor. I hold that the credit is admissible on these services as the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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