TMI Blog2019 (3) TMI 242X X X X Extracts X X X X X X X X Extracts X X X X ..... the civil construction which is only a part of it as per the Annexure to the show-cause notice is only excluded whereas insurance, erection, erection & commissioning fall under the definition of input service and the appellant is entitled to take CENVAT credit of the same. Appeal allowed in part and part matter on remand. - E/20749/2018-SM - Final Order No. 20226/2019 - Dated:- 26-2-2019 - SHRI S.S GARG, JUDICIAL MEMBER Shri M.S. Nagaraja, Advocate For the Appellant Smt. Kavita Podwal, Superintendent(AR) For the Respondent ORDER Per: S.S GARG The present appeal is directed against the impugned order dt. 12/02/2018 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has rejected the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction, erection and commissioning. The invoices on record referred to the title of the work order issued. The service provider has collected the service tax on various services in connection with the construction, erection and commissioning of the boiler, electrostatic precipitator pipe rack, chimney etc. he further submitted that the entire work cannot be said to be construction service and excluded from the definition of input service . The learned counsel referred to the invoices issued by M/s. Mysore Construction Ltd. and M/s. Shilpa Structures. He further submitted that both the authorities have not taken into consideration the description of the services as shown in Annexure-I to the show-cause notice. The audit party after exam ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Annexure-I to the show-cause notice shows that at two places, the construction was mentioned. 6. After considering the submissions of both sides and perusal of the material on record, I find that even the Annexure to the show-cause notice talks of three services, construction, erection, erection commissioning and insurance which has been denied on the ground that the same fall in the excluded category of input service. Further on perusal of the invoices, I find that with regard to erection, erection commissioning, even after amendment w.e.f. 01/04/2011 falls under the definition of input service whereas only a civil construction has been excluded. Further I find that the appellant has paid the entire service tax before the issue of s ..... X X X X Extracts X X X X X X X X Extracts X X X X
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