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TMI Blog2018 (2) TMI 1175X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the appellant in relation to structural design and drawing of cellar foundation of 6 HI Mill Project. The said credit stands availed by the appellant during the period April, 2013 to March, 2014 i.e. after the amendment to the definition of input service were, 01.04.2011 vide which certain services were excluded from the definition. The lower authorities have denied the credit by observing that the services of consulting engineers, which are used by the appellant for construction activities stand excluded from the definition of input services as provided under Rule 2(l) of Cenvat Credit Rules. On the other hand, the appellant's contention is that the said services are not the construction services which have been specifically excl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services) in so far as they are used for - (a) construction of execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, Except for the provision of one or more of the specified services; or] ........................... ............................. ..........................." As is seen from above, the services used in relation to modernization, renovation or repairs of a factory continue to be cover by the definition of inputs services, but works contract and construction services stand excluded from the said definition including the services listed under clause B of Section 66E, in so far as the same are used for constru ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he exclusion clause, but also refers to the services used for execution of such construction, I am of the view that the lower authorities have rightly denied the credit of the Service Tax paid on the consulting engineer services. It may be clarified here that inasmuch as the exclusion is only in respect of works contract or construction services and the renovation or repair or modernization of factory continues to be covered by the main definition of input services and if such consulting engineer services are used for said purposes of repair or renovation they would not get excluded, inasmuch as the exclusion would only be limited to such services used for the works contract or construction services. In the present case it is not the appel ..... X X X X Extracts X X X X X X X X Extracts X X X X
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