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TMI Blog2016 (3) TMI 1117X X X X Extracts X X X X X X X X Extracts X X X X ..... ervice and business support service, which needs verification by the adjudicating authority. However, irrespective of difference of service whether it is design service, technical testing and analysis service or business auxiliary service and business support service, the same for not falling under the exclusion category, therefore the credit cannot be denied on these services. Similarly, the services like erection, commissioning and installation and consultancy engineer’s service are also not excluded in the amended definition of input service. Therefore in my considered view, except the construction service and works contract service the credit on other services are admissible. Imposition of penalty - Held that:- the issue relates to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 00/- imposed upon the appellant under Rule 15(1) of the Cenvat Credit Rules, 2004. The Ld. Commissioner while disallowing the credit on aforesaid services observed as under: The input service namely Construction Service Erection Commissioning Service are pertaining to creation of the immovable structures, viz., BTS Towers Shelters which do not qualify to be either Capital Goods or Inputs, as already discussed above. These services do not have any direct nexus with the output services being rendered by the Noticee i.e. Telecom Service . The expression Activities relating to business such as was deleted from the definition of input services w.e.f.01.04.2011 and the period involved in this show cause notice is after 01.04.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sign Services, Technical Testing Analysis service whereas the services are erection, commissioning and installation service, consultancy engineer s service, business auxiliary service business support services. Therefore, the finding of the Ld. Commissioner is wrong on the basis that the services involved is different from the services considered and discussed by him in the impugned order. He submits that after 1.4.2011, as per the amended definition of input service, certain services were excluded, which are only two services of the present case i.e. construction of towers and works contract, except these two services, other services are not falling under exclusion category, credit cannot be denied on such services. In support, he has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is providing telecom services. They availed Cenvat Credit in respect of construction service, erection, commissioning and installation service, consultancy engineers service though in the order it was mentioned the design service, technical analysis services. As per the claim of the appellant the Cenvat Credit of ₹ 5,27,136/- is on business auxiliary service and business support services also. During the hearing, the Ld. Chartered Accountant of the appellant placed the bifurcation of the input service and credit availed thereon as under: October 2011 to June 2012 Category of Service Total Construction Services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... urity, business exhibition, legal services, inward transportation of inputs or capital goods and outward transportation upto the place of removal; but excludes services, - (A) specified in sub-clauses (p), (zn), (zzl), (zzm), (zzq), (zzzh) and (zzzza) of clause (105) of section 65 of the Finance Act (hereinafter referred as specified services), insofar as they are used for (a) construction of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or (B) specified in sub-clauses (d), (o), (zo) and (zzzzj) of clause (105) of section 65 of the Finance Act, insofar as they relate to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n by the adjudicating authority. However, irrespective of difference of service whether it is design service, technical testing and analysis service or business auxiliary service and business support service, the same for not falling under the exclusion category, therefore the credit cannot be denied on these services. Similarly, the services like erection, commissioning and installation and consultancy engineer s service are also not excluded in the amended definition of input service. Therefore in my considered view, except the construction service and works contract service the credit on other services are admissible. As regard the judgments relied upon by the Ld. AR in the case of Bharti Airtel Ltd. (Supra) and Vodafone India Ltd. (supr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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