2017 (1) TMI 142

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..... abour component of the said works contract service. On such score, the appellant cannot claim credit on works contract service and therefore, the denial of credit is legal and proper - appeal dismissed - decided against appellant-assessee. - E/23787/2014 - A/31244/2016 - Dated:- 15-11-2016 - Ms. Sulekha Beevi, C.S., Member (Judicial) Shri M.A.Narayana, Advocate for the Appellant. Shri .....

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..... the Ld. Counsel Shri. M.A. Narayana submitted that the appellant had undertaken certain repair activities as well as modernisation of the plant and machinery for which the submit services were availed. He submitted that though the appellant availed works contract services, such services were not availed for construction of a building or a civil structure. He argued that the said services having b .....

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