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TMI Blog2018 (1) TMI 821X X X X Extracts X X X X X X X X Extracts X X X X ..... mises of the appellant and the services hired were used for the reasons mentioned for - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/10838/2017 - ORDER No. A/10110 / 2018 - Dated:- 3-1-2018 - Shri M V Ravindran, Hon'ble Member (Judicial) For the Applicant : None For the Respondent : Shri S N Gohil, Authorised Representative ORDER Per : Shri M V Ravindran This appeal is directed against OIA OIA-KCH-EXCUS-000-APP-054-16-17 dt 26/12/2016 passed by the Commissioner ( Appeals ) Commissioner of Central Excise, Customs and Service Tax-RAJKOT. 2. None appeared on behalf of the appellant despite notice. Since the matter lies in a narrow compass, the appeal is taken-up for disposal ev ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taking a stand that these services were in regard to the expansion/renovation work being carried out by the appellants at Kutchh plant. On such categorical assertion made before the Adjudication Authority, I find that the Adjudicating Authority has gone in tangent and recorded that the said services which are rendered are not for the upcoming Galvanized Plant which is of expansion plant. The same views has been expressed First Appellate Authority in the impugned order. In my considered view the definition of the input services as enshrined in Rule 2(l) of the Cenvat Credit Rules, 2004 needs to be read. (l) input service means any service, - (i) used by a provider of taxable service for providing an output service; or (ii) use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (C) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee;?; 6. It can be seen from the above definition, the services which are used in modernization, renovation, repairs of the factory Service Tax credit can be availed. It is not clear from the records as to how both the authorities have come to a conclusion that the said expansion/renovation is not covered under the definition of the input service and es ..... X X X X Extracts X X X X X X X X Extracts X X X X
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