2016 (6) TMI 720

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..... ent case, the works done as per the invoice though classified as works contract services in the invoices would not fall in the exclusion portion as it is not for construction of building, civil structure or part thereof or for laying foundation or structures for capital goods. These services were used for fixing doors etc. which is nothing but renovation, repair of premises of the service provider. - subject services qualify as input services and that they do not fall in the exclusion portion of the definition. Refund of cenvat credit of various input services including works contract service allowed - Decided in favor of assessee. - Appeal No. ST/28366/2013 - A/30378/2016 - Dated:- 5-5-2016 - Ms. Sulekha Beevi, C.S. Member(Judicial) .....

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..... services iii) Cleaning Activity Services iv) Club or association service v) Commercial Training or Coaching service vi) Courier Service vii) Customs House Agents Service viii) Management, Maintenance or Repair service ix) Telecommunication Service x) Works Contract Service. 4. It is seen that the authorities below have denied the refund laying thrust on the judgment rendered in Maruthi Suzuki Ltd Vs CCE Delhi-III 2009(240) ELT 641(SC). In the said case the Hon ble Apex Court was dealing with interpretation of the definition of inputs and not input services . Therefore, the said case has been wrongly applied by the authorities below to hold that appellant is not eligible for refund. Further, it needs to be state .....

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..... the exclusion portion of the definition of input service. In addition, he submitted that what is excluded is membership of club and not Association. 6. Commercial Training or coaching service was availed for imparting training to the employees. Such trainings help to update their knowledge and information. This service is expressly mentioned in the inclusive part of the definition. Courier Service was utilised for sending important documents. Customs House Agents Service was used for clearance of computer equipments, which were imported to be used in providing output services. Management, Maintenance or repair service was availed for maintenance and upkeep of premises and equipments. Telecommunication Services were used for establishing .....

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