TMI Blog2019 (3) TMI 513X X X X Extracts X X X X X X X X Extracts X X X X ..... very much clear from the documents that the works undertaken are in the nature of repair and maintenance work. The exclusion clause in the definition of input service excludes only works contract service which is in the nature of construction of civil structure, part thereof or laying of foundation or support structure for capital goods - The works undertaken by the appellant does not fall under t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice tax credit on civil construction service doe on works contract basis for the period from 1.1.2016 to 31.3.2017. It appeared that the said service is not eligible for input service. Show cause notice dated 24.4.2017 was issued proposing to recover the CENVAT credit of ₹ 34,330/-. After due process of law, the original authority confirmed the demand and also imposed penalty of ₹ 5 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d argued that for the earlier period, the Tribunal on very same set of facts had allowed the credit. 3. The ld. AR Ms. T. Usha Devi supported the findings in the impugned order. She submitted that the definition of input service excludes works contract service. The works done are in the nature of flooring etc. Such works would fall within the exclusion clause as any work done for part of civil ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r support structure for capital goods. The works undertaken by the appellant does not fall under this category. Further, the inclusion part of the definition allows service in the nature of repair and maintenance as well as modernization of factory / premises. Therefore, I am of the view that the services availed are in the nature of repair and maintenance / modernization and are eligible for cred ..... X X X X Extracts X X X X X X X X Extracts X X X X
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