TMI Blog2018 (5) TMI 1529X X X X Extracts X X X X X X X X Extracts X X X X ..... er exclusion to the definition of input service as per rule 2 (l) of CENVAT Credit Rules 2004, as the said exclusion is in respect of execution of works contract. The period involved in this case is January 2015 to March 2015 and the definition has undergone a change on 01.04.2011 and subsequently again on 01.07.2012 wherein the specific exclusion is only for the service portion in execution of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e utilised by the appellant for rendering of exported output services. It is undisputed that appellant has exported the services and claimed the refund. The 1st Appellate Authority has allowed refund claims and has denied the refund claim in respect of few services. 4. It transpires from the records that appellant is contesting the rejection of refund claim of an amount of ₹ 10,20,159/- i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tectural consultancy services stating that the 1st Appellate Authority has considered the same as works contract services which is incorrect and submits that the said observations may be set aside. 5. Learned D.R. reiterates the findings of the 1st Appellate Authority. 6. It is seen from the table in the order-in-original that while denying the CENVAT credit and the refund of service tax pai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f invoices which are annexed to the appeal memoranda at page 64,65 66, I find that M/s Edifice Consultants Pvt Ltd have paid the service tax liability under architectural services. I called for the agreement/purchase order issued by appellant to M/s Edifice Consultants Pvt Ltd and on perusal of the same I find that appellant had appointed Edifice Consultants Pvt Ltd for architectural consultancy ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... clusion is only for the service portion in execution of works contract and construction services listed under Clause B of Section 66E of the Finance Act which does not include the architectural services. In my considered view the above findings of the 1st Appellate Authority for rejecting the refund claim of the service tax paid on architectural services seems to be incorrect and I agree with his ..... X X X X Extracts X X X X X X X X Extracts X X X X
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