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TMI Blog2017 (8) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... service as input service. Such embargo was created only with effect from 01.04.2011 by N/N. 3/11-CE-NT dated 01.03.2011, wehrein construction service was specifically excluded from the definition of input service. Thus, the credit taken on commercial and industrial construction service prior to 31.03.2011 should be available for cenvat benefit - With regard to the credit availed after 01.04.2011, the appellant submits that the said services are in relation to repair, renovation of existing machinery, which are specifically finding place in the inclusive part of the definition w.e.f. 01.04.2011. However, on perusal of the case records, I find that authorities below have not specifically discussed the period, during which the cenvat credit wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resh after affording due opportunity of personal hearing to the appellant - appeal allowed by way of remand. - E/50758/2017[SM] - A/54976/2017-SM[BR] - Dated:- 28-6-2017 - Mr. S.K. Mohanty, Member (Judicial) Present for the Appellant: Mr. Shaswat Arya, Advocate Present for the Respondent: Ms. Kanu Verma Kumar, D.R. ORDER Per: S.K. Mohanty Denial of cenvat credit on various taxable services is the subject matter of present dispute. The Department has denied service tax benefit on the taxable services namely, commercial industrial construction service, rent-a-cab service, security agency service, site formation and clearance service, Earth moving service, demolition service and club association service o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s regarding eligibility of cenvat credit on those services. 3. On the other hand, the ld. D.R. appearing for the respondent reiterates the findings recorded in the impugned order and further submits that there is no discussion and findings by the authorities below that the credit taken on the disputed services were prior to 31.03.2011. Thus, she submits that these factual aspects have to be verified at the original level. 4. Heard both sides and perused the records. 5. Under the unamended definition of input service effective upto 31 st March, 2011, there were no restrictions provided for non-consideration of construction service as input service. Such embargo was created only with effect from 01.04.2011 by Notification No.3/11-CE ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sue is squarely covered by the decision of the Tribunal in the case of Aluminium Powder Co. Ltd. Vs. C.C.E., Madurai - 2016 (42) STR 776 (Tri. Chennai). Thus, respectfully following co-ordinate Bench decision, I am of the view that the cenvat benefit on such service can be extended to the appellant. 7. As regards the other services namely, site formation clearance, excavation and Club or Association Service, I find that the authorities bellow have not addressed the issue as to whether the said services should be considered as input service for the purpose of cenvat benefit. Therefore, I am of the considered view that in respect of the disputed services, except security agency service, the original authority should verify the period ..... X X X X Extracts X X X X X X X X Extracts X X X X
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