TMI Blog2016 (11) TMI 106X X X X Extracts X X X X X X X X Extracts X X X X ..... n of a works contract and construction services in so far as they are used for (a) construction or execution of a works contract of a building or civil structure or a part thereof; or (b) laying of foundation or making of structures of capital goods: Hence I hold that the works contract services received by the appellant are eligible input services. Chartered Accountant's services - Held that: - these are akin to eligible input services like auditing, accounting listed in the inclusive definition of input service in Rule 2(I) of the Rules. They are also not barred by any of the exclusions to the said Rule 2(l). This being so, these services will also take on the colour of an eligible input service. Reference made to the decision of ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 9-06-2012 under Rule 5 of the Cenvat Credit Rules 2004 read with Notification No.5/2006-CE (N.T.) for the period of July 201 1 to September 2011. 1.2 The Assistant Commissioner after following the due process of law passed the impugned order vide his Order -in-Original No. (R) 130/2012 S.Tax dated 28-09-2012 granted refund of an amount of ₹ 11,09,367/- out of the total refund claim of ₹ 12,80,801/- and rejected part of the refund claim amounting to ₹ 1,71,434/- on the following services holding that they have no nexus with the output services exported: Chartered Accountant's Services Courier Services Commercial Training or Coaching Centre's Services Cleaning Services Telecommunication Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... relation to disinfecting, exterminating, cleaning, maintaining and sterilizing the business premises to provide a dust free environment so that the work can be conducted efficiently. In the absence of such services, the Appellant would not be able to provide a hygienic environment to its employees to perform their duties effectively and efficiently. Thus, such services have been used by the Appellant at its office premises to provide output services such as renovation and repair of the premises are covered under the definition of 'input service', the cleaning and maintenance services ought to be considered eligible for CENVAT credit as well. 17,780/- 4 Chartered Accounts serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... present appeal. 5.Heard both Sides and have gone through the facts and records of the case. 6. The above cited Final Order of this Bench dated 05-05-2016 does indeed hold, inter alia, that Telecommunication Services, Commercial Training or Coaching Services, cleaning Activity Services, and Courier Services quality as input services, which decisions I intend to rely upon and follow. 7. In respect of Works Contract Service, the appellant has averred that they use this service for doing minor works like making and fixing of wooden door fixing of wooden partition cladding, providing and fixing of glass windows etc. They have submitted an invoice of Trends Infra Products dated 29-07-2011 billing said works and indicating the service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the said case the Hon'ble Apex Court was dealing with interpretation of the definition of inputs and not input services . Therefore, the said case has been wrongly applied by the authorities below to hold that appellant is not eligible for refund Further, it needs to be stated that the interpretation of inputs laid in Maruthi Suzuki Ltd case was referred to the Larger Bench of Supreme Court, in the case of Ramala Sahkari Chini Mills Ltd, UP v/s CCE, Meerut 2010(260) ELT 321(SC) while considering the admissibility of credit on welding electrodes used in repair and maintenance. The Hon'ble Larger Bench of Apex Court held that the word include in the statutory definition of 'input' is generally used to enlarge the mean ..... X X X X Extracts X X X X X X X X Extracts X X X X
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