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TMI Blog2017 (12) TMI 706X X X X Extracts X X X X X X X X Extracts X X X X ..... hapter 28 of the Central Excise Tariff Act and availing CENVAT credit of Central Excise duty paid on inputs and capital goods as well as service tax paid on input services in accordance with the provisions of the CENVAT Credit Rules, 2004. They have engaged M/s. Hind Erectors, Kollam; M/s. Sancto Construction, Kollam; M/s. Hemco Constructions, Karungappally; M/s. Goodwill Power Co. Ltd., Cochin, Cornier Generator Sale Service Ltd., Ernakulam; M/s. Polycast Industries, Udyogamandal and M/s. Vijaya Ele-Tech (P) Ltd., Cochin for various kinds of construction works like erection of structures, fabrication, etc., under works contract service. On verification of the statutory returns of the appellant showing the CENVAT credit taken during the mon ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same is passed without considering the position of law and without considering the documents and invoices on record. He also submitted that the adjudicating authority vide OIO dated 10.10.2012 allowed the CENVAT credit on the services availed from Hemco Construction, Karunagapally and Cornier Sales and Services Ltd., Ernakulam and the services availed from other contractors were held to be ineligible and therefore, the credit of Rs. 2,19,531/- was disallowed. He further submitted that the finding in the impugned order that the work awarded to contractors do not qualify as an input service is not sustainable in law. He further submitted that the nature of work awarded to various contractors clearly shows that the same do not come within the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the excluded category and therefore, the services provided by Sancto Construction qualify as input service and appellants are entitled to CENVAT credit on the amount paid to the contractor. As far as Goodwill Power Company is concerned, the contract was for electrical maintenance work replacement of cable trays and its supports. The work involved is electrical maintenance work. The nature of work would show that the service provided qualify as "input service" and appellant is eligible to avail credit on the amount paid to the contractor. Further, in the case of Vijaya-ELE-Tech (P) Ltd., the contract was for replacement for corroded GI cable tray and MS supports of U-200 chlorinate and condensation area, which is In relation to electrical m ..... X X X X Extracts X X X X X X X X Extracts X X X X
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