TMI Blog2019 (5) TMI 1044X X X X Extracts X X X X X X X X Extracts X X X X ..... n is included in the definition of input service as provided in Rule 2(l) - Further, the Board vide its circular dated 29.4.2011 has also clarified the issue that credit on input services used for repair or renovation of a factory or office is allowed. The modernization, renovation or repair of the premises of the service provider has been held to be input service by various decisions of the Tribunal. Further, these input services are essential for maintenance and upkeep of the premises which is used for storing imported goods and to render the service of cargo handling at the customs station. CENVAT Credit - input services - renting of motor vehicles is concerned - HELD THAT:- The CENVAT credit on input service relating to servicing ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... iders like M/s. S. M. Technologies, G. R. Solution, Sri Matalingeshwara Enterprises, F.N. Interiors, Bangalore Fast Services, Gandhi Automations Pvt. Ltd., etc. The department entertained a view that the appellant has availed CENVAT credit on input services which have been specifically excluded in the definition of input service as provided in Rule 2(l) of CENVAT Credit Rules, 2004. On these allegations, a show-cause notice dated 4.1.2016 was issued to the appellant proposing to recover the credit that was wrongly availed on the services of civil work, cement laying work, floor tiling work and also credit availed on rent-a-cab operation service and servicing of motor vehicle. Show-cause notice demands ₹ 8,00,223/-as wrongly availed ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aw as the same has been passed by wrongly interpreting the definition of input service and the exclusion clause in the input service definition. He further submitted that by the impugned order, the CENVAT credit has been denied only on the ground that the services carried out by the appellant are specifically excluded from the definition of input service w.e.f 1.4.2011 when the definition of input service was amended. He further submitted that the exclusion which is specified under Rule 2(l) of CCR, 2004 is applicable if the services are used for construction or execution of works contract and construction services including services listed under Section 66E(b) of the Act, if they are used for construction or execution of works cont ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s clarified that the CENVAT credit used for repair and renovation of a factory or an office is allowed then the Department cannot take a stand contrary to the clarification issued by the Board and also to the statutory provision. He further submitted that the case laws relied upon by the Department is not applicable in the present situation because the services involved in those case laws were specifically excluded whereas the input service involved in the present case are covered by the definition of input service as provided in Rule 2(l). In support of his submission, he relied upon the decision of the Tribunal in the case of Mahindra Mahindra Ltd. vs. CCE: 2016 (45) STR 92 wherein it was held that expansion of capacity of Effluen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d. vs. CCE: 2018 (5) TMI 544 CCE vs. Maa Communications Bozel Ltd.: 2018 (3) TMI 995 CCE vs. Nihilent Technologies Pvt. Ltd.: 2017 (8) TMI 1049 Piramal Enterprise Ltd. vs. CCE: 2018 (1) TMI 460 Godawari Power Ltd. vs. CCE: 2017 (12) TMI 894 4.2 He also submitted that the input service relating to servicing of motor vehicle would not fall under the exclusion clause provided under Rule 2(l)(B) of CENVAT Credit Rules, 2004 and therefore, the denial of credit is without jurisdiction. He also placed on record, the agreement between the appellant and the Bangalore International Airport Ltd. from whom the appellant have taken the premises on rent. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... us decisions relied upon by the appellant cited supra. Further, the CENVAT credit on input service relating to servicing of motor vehicle is also not excluded under Rule 2(l)(B) of CCR and therefore, denial of the CENVAT credit is not tenable under law. 7. In view of my discussion above, I am of the considered view that all the input services on which CENVAT credit has been denied by the impugned order have been held to be input services by various decisions relied upon by the appellant cited supra and therefore, by following the ratio of the said decisions, I am of the considered view that the impugned order is not sustainable in law and therefore, the same is set aside by allowing the appeal of the appellant. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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