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2016 (9) TMI 1059 - CESTAT MUMBAI

2016 (9) TMI 1059 - CESTAT MUMBAI - 2016 (42) S.T.R. 752 (Tri. - Mumbai) - Cenvat credit - various services of repairs, renovation and modernization of the premises - service provider has categorized the services under work contract service and discharged the service tax liability - Held that:- the service provider provided the services under the head of work contract service and discharged the service tax liability accordingly. Therefore, the service which is received by the appellant is of wor .....

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me redundant for the reason that in ‘works contract service’, the nature of service involved is like, renovation, repairs, construction, erection, installation and like. These individual service may be input service but if the same service is provided in the forum of ‘works contract service’, the same will fall under exclusion clause. In the present case, since the services of renovation and modernization were provided by the service provider in the form of works contract which is excluded from .....

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ises, on which the service provider has categorized the services under work contract service and discharged the service tax liability. 2. Shri Harish Bindumadhavan, Learned Counsel for the appellant submits that all the services provided by the service provider is related to renovation and modernization of the premises. These services are specifically covered under the inclusion clause of definition of the input service. Therefore, the Cenvat credit should not be denied. He further submits .....

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the sides. The limited issue to be decided is whether the services of renovation and modernization of the premises are input services for the purpose of availing the Cenvat credit. I find that the appellant have received the services under the cover of invoices of the service provider wherein the services were clearly classified under works contract service and the service tax was discharged under the classification of works contract. The individual services may be classifiable under various he .....

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es are classifiable as works contract service. No doubt if the service providers classify the individual service separately and discharged the service tax in accordance with the classification of individual service such as renovation and modernization, it will be covered under the inclusion clause under the definition of input services. However, if the similar services are provided by the service provider as works contract service and discharged the service tax liability under the said head, the .....

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