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TMI Blog2018 (6) TMI 581X X X X Extracts X X X X X X X X Extracts X X X X ..... The laying of railway tracks does not fit into sub-clause (a) or (b) of exclusion Part (A) in the definition of input service. Thus the disallowance of credit, alleging that these services are excluded from the definition, is without any legal basis - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/40429/2016 - Final Order No. 41777 / 2018 - Dated:- 12-6-2018 - Hon ble Ms. Sulekha Beevi C.S., Member (Judicial) Ms. Cynduja Crishnan, Advocate for the Appellant Shri R. Subramaniyan, AC (AR) for the Respondent ORDER The appellants are engaged in manufacture of Ordinary Portland Cement and Portland Pozzolano Cement and are availing the facility of Cenvat Credit on inputs and input services. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... excluded. The laying of railway track does not fall within these categories and, therefore, the credit has been rightly availed by the appellant. She relied upon the decision in the case of Orient Cement Ltd. Vs. C.C., C. EX. S.T., Hyderabad-I, 2017 (51) S.T.R. 459 (Tri.-Hyd.) 3. The learned AR, Shri R. Subramaniyan, supported the findings in the impugned order. He submitted that as per the definition of input services all works contract services are excluded and, therefore, the credit availed on works contract services in respect of laying of Railway Side Track has been correctly disallowed by the authorities below. 4. Heard both sides. 5. For better understanding, the definition of input services for the relevant period is repr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... works contract services. In fact, the definition of works contract services contains sub-categories like completion of finishing services, etc.,. When works contract services are availed for painting, laying of floor tiles, etc., in the nature of completion of finishing services, these would generally be in the nature of modernisation or repair/renovation of existing structures. Such services would be eligible for credit. Only when works contract services are used for construction of a building or civil structure or a part thereof or laying of foundation or making of structures for support of capital goods, they are not eligible for credit. The laying of railway tracks does not fit into sub-clause (a) or (b) of exclusion Part (A) in the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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