2010 (6) TMI 212

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..... tations and Construction of toilet in school in the village. Held that – credit disallowed on the ground that these are not covered by the definition of ‘input service’ as per Rule 2(1) of the Cenvat Credit Rules, 2004. - E/499/2009 - 603/2010 - Dated:- 4-6-2010 - Ms. Jyoti Balasundaram, Vice-President REPRESENTED BY: Shri C. Rangaraju, SDR, for the Appellant. Shri J. Shankar Raman, Adv .....

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..... titled to credit of service tax paid on agricultural work. 3. As regards the services set out in 2 and 3 above, I agree with the Revenue, that by no stretch of imagination can these be considered as input services relating to business of the assessees. I, therefore, disallow credit of Rs. 6,940/- and Rs. 3,263/-. The appeal is thus party allowed by way of holding that the assessees are entitle .....

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