TMI Blog2018 (7) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... tput services of accommodation/ lodging from the said premises - The use of word repair and maintenance in the Works Contract, is not applicable to the given circumstances as the definition of Works Contract has to be read as a whole and the perusal thereof makes it clear that when the repair, maintenance, etc. is the part of a contract where construction is also an activity then that renovation will be covered under the definition of Work Contract else it will be very much inclusive part of the definition of input. Credit allowed - appeal allowed - decided in favor of appellant. - Excise Appeal No. E/51358/2018 [SM] - A/52443/2018-SM[BR] - Dated:- 27-6-2018 - MRS. RACHNA GUPTA, MEMBER (JUDICIAL) Present for the Appellant: Mr. Na ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Department has alleged the credit as being wrongly availed on the ground that the services of getting the lifts in the premises of the appellant is a Works Contract Service as such fall in the exclusion clause of the input definition. It is submitted that the said allegation is not at all sustainable. The decision of Mumbai Tribunal in the case Redhat India Pvt. Ltd. vs Principal Commissioner of Pune, 2016 (44) STR 45 (Tri.-Mumbai) has been impressed upon to submit that the maintenance of lift in the appellants premises is very much the part of the inclusive definition of the input services. The impugned Order is accordingly, prayed to be set aside and the Appeal is prayed to be allowed. 5. While rebutting these arguments, Ld. DR has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ii) any service used by a provider of output service for providing an output service; or (iii) any service used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to modernisation, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business ex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le to the given circumstances as the definition of Works Contract has to be read as a whole and the perusal thereof makes it clear that when the repair, maintenance, etc. is the part of a contract where construction is also an activity then that renovation will be covered under the definition of Work Contract else it will be very much inclusive part of the definition of input. It is observed that the India Cements Ltd. vs CCE, Guntur has wrongly been relied in the impugned order. The issue therein was the cleaning and maintenance of garage which was held to be exclusive of the definition of input service. More precisely applicable is the case of Red Hat India Pvt. Ltd. vs Principal Commissioner, Pune 2016 (44) STR (Tri. Mum.) to the facts ..... X X X X Extracts X X X X X X X X Extracts X X X X
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