TMI Blog2018 (12) TMI 1476X X X X Extracts X X X X X X X X Extracts X X X X ..... structure or a part thereof. The services rendered by DCPL is only relating to Drawing or Design and Consulting Engineer’s Services whereas the construction services have been rendered by some other person and the DCPL are not concerned with the construction activity at all - further, the definition of ‘input service’ is very wide and includes inputs used in or in relation to the manufacturing activity. Credit cannot be denied - appeal allowed - decided in favor of appellant. - E/20659/2018-SM - Final Order No. 21926/2018 - Dated:- 20-12-2018 - MR. S.S GARG, JUDICIAL MEMBER Mrs. Neethu James, Advocate For the Appellant Mr. K. Murali, Superintendent (AR) For the Respondent ORDER Per: S.S GARG The pre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0,997/- (Rupees Eight Lakhs Sixty Thousand Nine Hundred and Ninety Seven only) in terms of Rule 15(2) of the Cenvat Credit Rules, 2004. Aggrieved by the said order, appellant filed appeal before the Commissioner who rejected the appeal. Hence the present appeal. 2. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without properly appreciating the facts and the law. She further submitted that only those services which have been specifically mentioned in the exclusion clause are liable to be excluded from the ambit of input service . She also submitted that in the impugned order it has not been disputed that the services received by the appellant are not construction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion services are excluded from the definition of input service as per the exclusion clause of Rule 2(l) of the Cenvat Credit Rules, 2004. 4. After considering the submissions made by both the parties and on perusal of the material on record, I find it necessary to reproduce the definition of input service as provided in Rule 2(l) of the Cenvat Credit Rules, which is reproduced herein below: 2 [(l) input service means any service, - (i) used by a provider of 3 [output service] for providing an output service; or (ii) 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 u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n or in relation to construction of a building or a civil structure or a part thereof. Further I find that the services rendered by DCPL is only relating to Drawing or Design and Consulting Engineer s Services whereas the construction services have been rendered by some other person and the DCPL are not concerned with the construction activity at all. Further I find that the definition of input service is very wide and includes inputs used in or in relation to the manufacturing activity. Further I note that DCPL have not undertaken any actual or physical construction activity for the appellant and they were merely provided Design and Drawing in respect of civil structure and Plant and Machinery/equipment which were to be installed in the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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