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TMI Blog2017 (11) TMI 29X X X X Extracts X X X X X X X X Extracts X X X X ..... ed. Reliance placed in the case of M/s Sarita Handa Exports (P) Ltd. Versus CCE, Gurgaon-II [2016 (7) TMI 554 - CESTAT CHANDIGARH], where it was held that This service has been used for repair and maintenance of factory premises is specified as an admissible input service under Rule 2(l) of Cenvat Credit Rules, 2004, therefore, the same is allowed. The denial of credit is unjustified - appeal allowed - decided in favor of appellant. - E/42054/2016 & E/42055/2016 - Final Order No.42454-42455 / 2017 - Dated:- 26-10-2017 - Ms. Sulekha Beevi C.S. Member ( Judicial ) Shri Raghavan Ramabhadran, Advocate For the Appellant Shri A. Cletus, ADC (AR) For the Respondent ORDER The appellants are manufacturers of two wheelers ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... modernization of the factory. He relies upon the decisions of the Tribunal in the following cases : 1. Alliance Global Services IT India (P) Ltd. Vs CCE ST Hyderabad - 2016 (44) STR 113 (Tri.-Hyd.) 2. Sarita Handa Exports (P) Ltd. Vs CCE Gurgaon - 2016 (44) STR 654 (Tri.-Chan.) 3. Alliance Global Services IT India P. Ltd. Vs CC, CCE ST Hyderabad-IV - 2017 (49) STR 235 (Tri.-Hyd.) 4. Zydus Nycomed Healthcare Pvt. Ltd. Vs CCE Belapur - 2013 (30) STR 197 (Tri.-Mumbai.) 3. Against this Ld. A.R reiterated the findings in the impugned order. 4. Heard both sides. On looking into the definition of input services as it stands after 1.4.2011, the same has two parts. The first part includes the words services u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... establishing communication with clients and internet usage. Lastly, the appellant availed works contract services for doing minor works like making and fixing of wooden door, door closer, lock, handles, tower bolt, providing and fixing gypsum partition cladding, fixing of glass windows with rubber wood beading and polishing, etc. The learned consultant drew attention to the exclusion portion of the definition introduced w.e.f. 1-4-2011. It excludes service portion in the execution of a works contract and construction services including service listed under clause (b) of Sec. 66E of the Finance Act, 1994, in so far as they are used for (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal, the Tribunal discussed the issue as under : 7. In respect of Works Contract Service, the appellant has averred that they use this service for doing minor works like making and fixing of wooden door fixing of wooden partition cladding, providing and fixing of glass windows etc. They have submitted an invoice of Trends Infra Products dated 29-7-2011, billing the said works and indicating the service tax payment of ₹ 3,003.48, which in fact in the disputed amount under this head. In any case, these input services are not hit by the exclusion Clause of 2(l) of the Cenvat Credit Rules, which excludes service portion in the execution of a works contract and construction services insofar as they are used for (a) construction o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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