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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 ..... ities have rightly denied the credit of the Service Tax paid on the consulting engineer services. Penalty - Held that: - inasmuch as the issue is a bona fide dispute of legal interpretation of the newly introduced provisions, and inasmuch as the credit was availed by reflecting the same in the Cenvat accounts, no mala fide can be attributed to the assessee so as to call for imposition of any penalty - penalty set aside. Appeal allowed in part. - E/87200/17 - A/91822/2017 - Dated:- 22-12-2017 - Mrs. Archana Wadhwa, Member(Judicial) Shri B.B. Mohite, Advocate - for the Appellant Ms. Trupti Chauhan, AC(AR) - for the Respondent ORDER Per: Mrs. Archana Wadhwa The appellant is engaged in the manufacture of exc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) used by a provider of [output service] for providing an output service; or (ii) used by a 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 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, accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, security, business exhibition, legal services, inward ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the same would not become excluded services themselves. 3. I find that the expression used in the exclusion clause is those services, in so far as they are used for, construction or execution of works contract of a building or a civil structure. As expression used is in so far as they are used for the said exclusion clause read with section 66 E makes it very clear that the exclusion not stand restricted only to works contract service or construction services, but the same relates to the services which are used for execution of a civil construction. The language used in the said exclusion clause clearly indicates that any service used for execution of works contract or construction services would also get ousted from the definition of ..... X X X X Extracts X X X X X X X X Extracts X X X X
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