TMI Blog2018 (10) TMI 1320X X X X Extracts X X X X X X X X Extracts X X X X ..... pair and Maintenance’. Therefore, the service provider is classifying the services under ‘Repair and Maintenance’ - As per Rule 2(l), even though the ‘Construction Service’ was excluded but in the inclusion clause of definition, the services such as Modernisation, Renovation and Repair of the factory premises of manufacturer is still covered under the definition of Input Service. Service of Repair and Maintenance are eligible for Cenvat credit - appeal allowed - decided in favor of appellant. - Appeal No. E/10552/2018-SM - A/11810/2018 - Dated:- 24-8-2018 - Mr. Ramesh Nair, Member (Judicial) Shri Vinay Kansara, Advocate for the Appellant Shri T.K. Sikdar, Assistant Commissioner (AR) for the Respondent ORDER Per ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion to Para 5.1.2 of the impugned order wherein the Commissioner (Appeal) has given findings that work contract services and construction services were used for civil work of internal plaster, concrete for foundation, making pockets in foundation etc. Commissioner (Appeal) referred to Bill No. S.1.349 dated 29.05.2016 of M/s. Arsh Construction to held that these services cannot be regarded as Repair and Maintenance service. 4. I have carefully considered the submissions made by both the sides and perused the record. On going through the various invoices of the service provider, I find that nature of the service of the service provider, it is not a new construction of building but in the existing building some civil work was carried out. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ly eligible to credit. Thus, harmonious reading of the inclusive part of the definition and the exclusion clause mentioned at clause (a) relating to construction service of the definition of input service , it is clear that the construction service relating to modernization, renovation and repair of the factory continued to be within the meaning of input service and accordingly, the Service Tax paid on such service is eligible to credit. Undisputedly, the appellants carried out modernization, renovation or repair work in their factory premises as is evident from the input service invoices enclosed with the respective appeal paper book; therefore, is eligible to credit. In the result, the impugned orders are set aside and the appeals are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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