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TMI Blog2017 (12) TMI 939X X X X Extracts X X X X X X X X Extracts X X X X ..... ment showing computation, sample bills along with the present appeal - case is remanded for the verification of the documents - appeal allowed by way of remand. X X X X Extracts X X X X X X X X Extracts X X X X ..... who also partly allowed the appeal and rejected the CENVAT credit on various input services on the ground that those services do not fall in the definition of input service, hence the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same is contrary to the basic provisions of the Act and also contrary to the binding judicial precedents. He further submitted that all these services on which the Commissioner (A) has disallowed the CENVAT credit fall in the definition of input service as provided in Rule 2(l) of CENVAT Credit Rules. He also submitted that all these input services have been held to be input service by vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .O.No.20688/2016 dt. 26.8.2016 Building Architect Rs.853/- The inclusive part of the definition clearly includes services relating to modernization, renovation of factory or office. In appellant's own case in F.O. No.21896/2017 dt.30.8.2017 Description of service Amount Explanation Case laws Erection, commissioning installation charges Rs.37,054/- These activity relates to laying of cables within the factory premises on account of alteration of production area. Hydus Technologies India Pvt. Ltd. Vs. CCE: 2017 (52) STR 186 (Tri.-Hyd.) In appellants own case in F.O. No.21896/2017 dt.30.8.2017 Installation of floor tiles Rs.8,857/- These amounts are towards installation of floor tiles during the renovation process. Inclusive pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (Guj.) Steril Gene Life Sciences Pvt. Ltd.: 2016 (42) STR 355 (Tri.-Chennai). Foreign Transaction Rs.3,65,355/- Service tax paid on import of services on charges paid towards procurement of software or software license fee to service providers located outside India. The software is used in relation to manufacture and hence, credit cannot be denied. Even though documents were placed as part of reply to the show-cause notice, the same was not considered. Xilinx India Tech. Services Pvt. Ltd. Vs. CCE: 2016 (44) STR 635 (Tri.-Hyd.) 5. On the other hand, the learned AR reiterated the findings of the impugned order. 6. After considering the submissions of both the parties and perusal of the various decisions relied upon by the appellant ci ..... X X X X Extracts X X X X X X X X Extracts X X X X
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