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TMI Blog2016 (9) TMI 1059X X X X Extracts X X X X X X X X Extracts X X X X ..... r the purpose of classification of service at the service providers and classification of the same service in the recipient end. It is pertinent to note that if as per nature of service, Cenvat credit is decided then exclusion clause provided to ‘works contract service’ in the definition of input service will become redundant for the reason that in ‘works contract service’, the nature of service involved is like, renovation, repairs, construction, erection, installation and like. These individual service may be input service but if the same service is provided in the forum of ‘works contract service’, the same will fall under exclusion clause. In the present case, since the services of renovation and modernization were provided by the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he impugned order. 4. I have carefully considered the submissions made by both the sides. The limited issue to be decided is whether the services of renovation and modernization of the premises are input services for the purpose of availing the Cenvat credit. I find that the appellant have received the services under the cover of invoices of the service provider wherein the services were clearly classified under works contract service and the service tax was discharged under the classification of works contract. The individual services may be classifiable under various head but when the service provider has opted to classify the service under works contract service and discharged the service tax liability as per the rate applicable to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... same service in the recipient end. It is pertinent to note that if as per nature of service, Cenvat credit is decided then exclusion clause provided to works contract service in the definition of input service will become redundant for the reason that in works contract service , the nature of service involved is like, renovation, repairs, construction, erection, installation and like. These individual service may be input service but if the same service is provided in the forum of works contract service , the same will fall under exclusion clause. In the present case, since the services of renovation and modernization were provided by the service provider in the form of works contract which is excluded from the definition of input serv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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