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TMI Blog2019 (3) TMI 179X X X X Extracts X X X X X X X X Extracts X X X X ..... uded - It becomes clear that the services as that of maintenance and repair and any civil work related to maintenance and repair falls under 1st part of the definition and the services for civil construction and the work contract for civil construction are in the second part i.e. the exclusion part of the definition. The several works have been executed by the service providers i.e. M/s. Shivaji Traders & M/s. R S Fabricators. There are several invoices involved in the appeals and each invoice has variety of work done/ services provided by the provider - the invoices itself are sufficient to bifurcate both the nature of the services based whereupon the adjudicating authority below could have quantify the amount for the services obtained ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n manufacture of toilet soaps etc. and are also availing cenvat credit on inputs capital goods and input services in accordance with provisions of Cenvat Credit Rules, 2004. During the course of audit for the period 2012-13, Department observed that the appellant received services from M/s. Shivaji Traders under the head maintenance and repair service and has availed the cenvat credit thereupon. However, the purchase order shows that the service provided is that of civil work. Resultantly, vide the respective show cause notices, the demands as mentioned therein alongwith interest at appropriate rate and the proportionate penalties were demanded. The proposed demand was confirmed in both the appeals by the original adjudicating authorities a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ifurcated and has been confirmed as such. Impressing upon that in view of these findings there is no infirmity in the order. Appeals are prayed to be dismissed. 6. After hearing both the parties and perusing the invoices as well as the relevant documents relating to the input services, I am of the opinion as follows:- 6.1 That to adjudicate the controversy, definition of input service is foremost relevant to be looked into. Perusal of the definition as it stands after 01.04.2011 makes it clear that definition s first part includes the words services used in relation to modernisation, renovation or repairs of factory . The second part has the exclusion part wherein it states that the service portion in the exclusion of works contract and ..... X X X X Extracts X X X X X X X X Extracts X X X X
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