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TMI Blog2018 (2) TMI 545X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice relating to modernization, renovation and repair of the factory continued to be within the meaning of “input service” and accordingly, the Service Tax paid on such service is eligible to credit. Undisputedly, the appellants carried out modernization, renovation or repair work in their factory premises as is evident from the input service invoices enclosed with the respective appeal paper book; therefore, is eligible to credit. Appeal allowed - decided in favor of appellant. - E/11268/2016-SMC, E/11291/2016-SMCm E/11887/2016-SMC, E/12155/2016-SMC, E/12165/2016-SMC, E/10761/2017-SMC - A/13733-13738/2017 - Dated:- 10-11-2017 - Dr. D. M. Misra, Member (Judicial) For Appellant (s): Shri H. Ganguli, Advocate For Responde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ocates further submit that exclusion clause inserted with effect from 01.4.2011 should be read in the context while interpreting the applicability of exclusion clause. The Ld. Advocates also submit that the construction service excluded from the scope of input service be limited to new construction required in setting up of a factory, however, cannot be made applicable to activities relating to repair, renovation and modernization of the existing factory building, plant and machinery. In support, the Ld. Advocates referred to the clarification at Para 4 of the Circular No.943/4/2011-CX dt 29.4.2011 issued by the Board. It is his contention that there is no dispute to the fact that the construction service had been utilized by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - (i) used by a provider of taxable service for providing an output service; or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share regis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s, except for the provision of one or more of the specified services; or] [(B) [services provided by way of renting of a motor vehicle], in so far as they relate to a motor vehicle which is not a capital goods; or [(BA) service of general insurance business, servicing, repair and maintenance, in so far as they relate to a motor vehicle which is not a capital goods, except when used by - (a) a manufacturer of a motor vehicle in respect of a motor vehicle manufactured by such person; or (b) an insurance company in respect of a motor vehicle insured or reinsured by such person; or] (C) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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