TMI Blog2019 (5) TMI 1292X X X X Extracts X X X X X X X X Extracts X X X X ..... odernization and renovation of the premises has not been doubted by the Revenue - refund allowed. CENVAT credit - input services - Interior Decorator Services - HELD THAT:- The authorities below have held that the same was not an input service covered by the inclusive part of the definition and not even under the illustration of activities relating to business as defined under Rule 2(l) of the CCR, 2004; that Interior Decorator Service was nowhere related to the registered output service. The authorities below therefore rejected the refund holding that there was no nexus between the input and the output, with Interior Decorator Service not being a must for carrying out the appellant s output service. Input services - Works contract se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same was never an issue right from the beginning, the same was also not even a part of the grounds of appeal urged before the first appellate authority and also before this forum. Therefore, no order is passed. Appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 40496-40502/2019 - Final Order Nos. 40814-40820/2019 - Dated:- 7-5-2019 - MR. P. DINESHA, MEMBER (JUDICIAL) Shri. Vikram Kumar, Consultant for the Appellant Shri. L. Nandakumar, Authorized Representative for the Respondent ORDER This is the batch of appeals filed by the assessee against the common Orders-in-Appeal Nos. 498, 499, 500, 501, 502, 503 504/2018 (CTA-II) dated 25.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The present appeals are therefore filed against the partial rejection vide impugned order by the Commissioner (Appeals). 4. Today when the matter was taken up for hearing, Shri. Vikram Kumar, Ld. Consultant, appeared on behalf of the assessee and Shri. L. Nandakumar, Ld. AR, appeared on behalf of the Revenue. I have heard the rival contentions, gone through the orders of lower authorities and have also gone through the orders of various Benches of the Tribunal. 5. At the outset, I am of the opinion that the present issues are no more res integra as the same have been considered and decided by the co-ordinate benches which are required to be applied and followed for consistency. 6.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Revenue. 6.3 For the above reasons, I am of the considered view that the appellant is entitled to refund and the rejection is not in order. The rejection therefore, is set aside. 7.1 With regard to Interior Decorator Services, the authorities below have held that the same was not an input service covered by the inclusive part of the definition and not even under the illustration of activities relating to business as defined under Rule 2(l) of the CCR, 2004; that Interior Decorator Service was nowhere related to the registered output service. The authorities below therefore rejected the refund holding that there was no nexus between the input and the output, with Interior Decorator Service not being a mu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e common reason given by the authorities below is that the definition of input service as per Rule 2(l) of the CCR, 2004 specifically excludes the same. 8.2.1 However, Ld. Consultant for the appellant submitted that the Works Contract Services were used towards modernization, renovation and repairs of their premises along with the above other services. He also invited my attention to the following orders : (a) M/s. Ion Exchange (I) Ltd. Vs. Commr. of Cus., C.Ex. S.T., Surat-II 2018 (12) G.S.T.L. 302 (Tri. Ahmd.); (b) M/s. Sundram Fasteners Ltd. Vs. Commr. of C.Ex., Puducherry 2017 (51) S.T.R. 19 (Tri. Chennai); (c) Commr. of S.T., Mumbai-II Vs. M/s. WNS Global Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... laced under exclusion clause of the said definition of input service . After amendment to the definition of the input service , a clarification issued by the Board vide Circular No. 943/4/2011-CX, dated 29-4-2011 whereunder answering to the questions raised on the eligibility of credit of service tax paid on construction service as an input service used in modernization, renovation or repair, it has been clarified that the said services being provided in the inclusive part of definition of input service are definitely 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 tha ..... X X X X Extracts X X X X X X X X Extracts X X X X
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