2014 (8) TMI 473

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..... l or industrial construction service or works contract service which are rendered during construction of the immovable property and therefore prima facie the circular is not applicable to the present case. In this case appellants have provided security to the building, telecommunication facility and have also looked after the repairs & maintenance which according to the terms of agreement either t .....

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..... 3. The Cenvat credit has been denied on the ground that according to the Circular No. 98/1/2008-S.T., dated 4-1-2008, it has been clarified that Cenvat credit in respect of various services such as commercial or industrial construction service or works contract service would not be available for the output service namely immovable property since immovable property is neither subjected to centr .....

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..... efore I find myself in agreement with the learned advocate that appellant has a prima facie case in their favour. Further, it was also submitted that the findings of input service also covers these services since maintenance repairs is one of the aspects covered specifically in the definition and further in an inclusive definition, what is to be seen is whether the activities in respect of whi .....

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