2018 (7) TMI 152

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..... Wadhwa All the three appeals are being disposed of by a common order as the issue involved is identical. 2. After hearing both sides, I find that the appellant had availed credit of service tax paid on repair and maintenance of building etc., which the lower authorities have denied by treating the same as construction services, which stand excluded from the ambit of Rule 2 (l) of Cenvat Credit .....

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..... ndia Pvt. Ltd. Vs. Principal Commissioner, Service Tax, Pune - 2016-TIOL-1300-CESTAT-MUM and M/s. Alliance Global Services IT India Pvt. Ltd. Vs. CCE & ST, Hyderabad - 2016 (6) TMI 720-CESTAT-Hyderabad. Its stand held in the said two decisions that the exclusion clause relates to exclusion of works contract relatable to the construction services and works contract services used for repair and main .....

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..... me the invoices showing that the works contract was only for repair and maintenance and not for new construction. He also submits that the said invoices were placed before the Commissioner (Appeals)S and the above observation of the appellate authority is factually incorrect. 6. I find that legal position is no more res integra and stands decided by the two decisions referred supra as also vide .....

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