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TMI Blog2018 (2) TMI 941X X X X Extracts X X X X X X X X Extracts X X X X ..... hey are eligible for CENVAT credit an amount of ₹ 30,44,044/-. Appeal disposed off. - Appeal No. ST/21613/2014 - Final Order No. A/30037/2018 - Dated:- 18-1-2018 - Mr. M. V. Ravindran., Member ( Judicial ) Shri P. K. Shetty, Advocate for the Appellant Ms. B. V. Siva Naga Kumari, Commissioner (AR) for the Respondent ORDER [ Order Per : M. V. Ravindran ] This appeal is directed against Order-in-Appeal No. 41/2014 (H-IV) S. Tax dated 18.02.2014. 2. Heard both sides and perused the records. 3. On perusal of records, it transpires that the issue is regarding availment of CENVAT credit and also demand of short payment of service tax. 4. It is seen from the records, as correctly pointed by the Learned Cou ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ity in paragraph 5.1 of the impugned order, has directed the Adjudicating Authority to verify the payments as per the revised returns, the observations which I find are appropriate in the given circumstances. To that extent appeal merits acceptance. 5.1 Another issue is of demand of CENVAT credit availed of ₹ 30,58,160/-, it is the case of the assessee that demand is of CENVAT credit of payment of service tax on Architect Services, Works Contract Services and Commercial or Industrial Construction Services; these services were excluded from availment of CENVAT credit in the definition of input services in terms of Rule 2(l) of CENVAT Credit Rules, 2004 hence the demand was confirmed along with interest and penalty imposed. Learned C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... definition. If these services are undisputedly, used for modernization, renovation or repair of premises the question of denying the CENVAT credit of the service tax paid on the disputed services does not arise. In my view, both the lower authorities have erred in rejecting the claim of appellant that they are eligible for CENVAT credit an amount of ₹ 30,44,044/-. To that extent appeal succeeds and impugned order is set aside to that extent. 8. Since, the appellant has not contested the demand of ₹ 14,116/- which stands reversed along with interest and appropriated in lower authorities order. Since the issue was interpretation penalty liability on this issue is set aside. 9. The appeal stands disposed of as indicated herei ..... X X X X Extracts X X X X X X X X Extracts X X X X
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