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TMI Blog2019 (5) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... s per their requirement. The only contention of the Revenue is that after 1.4.2011 since the expression setting up has been deleted from the definition of input service as prescribed u/R 2(l) of CENVAT Credit Rules 2004, the various services received cannot be called as input service. Some of the services undertaken by the Appellant though are in the nature of civil works, but considering with other works it is definitely relate to repair/renovation, modernization of the existing office premises and eligible to CENVAT Credit. Credit allowed - appeal allowed - decided in favor of appellant. - Appeal No.ST/87797/2018 - A/85915/2019 - Dated:- 16-5-2019 - DR. D.M. MISRA, MEMBER (JUDICIAL) Ms. Meetika Baghel, A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ectrical works, security systems, interior decoration service etc. The service tax paid by the service providers on these services was taken by them as CENVAT Credit. It is her contention that the Department proposed to deny the credit on the ground that the expression setting up has been deleted from the definition of input service w.e.f. 1.4.2011, accordingly, various services received by the Appellant cannot be called as input service . She submits that civil work undertaken by them is renovation and modernisation of the existing premises taken on leave and licence basis and the installation of air conditioner, making furnitures, false ceilings etc. also are in the nature of renovation of the said office, hence, credit of service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion of the Revenue is that after 1.4.2011 since the expression setting up has been deleted from the definition of input service as prescribed u/R 2(l) of CENVAT Credit Rules 2004, the various services received cannot be called as input service. Some of the services undertaken by the Appellant though are in the nature of civil works, but considering with other works it is definitely relate to repair/renovation, modernization of the existing office premises and eligible to CENVAT Credit. 6. Analysing the definition before and after amendment, this Tribunal in ION Exchange (I) Ltd Vs CCE ST, Surat-II (supra) in, more or less similar circumstances, observed as follows:- 7. It is the contention of the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation up to the place of removal; From 1-4-2011 (l) input service means any service, - (i) 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nce, in so far as they relate to a motor vehicle which is not a capital goods, except when used by - (a) a manufacturer of a motor vehicle in respect of a motor vehicle manufactured by such person; or (b) an insurance company in respect of a motor vehicle insured or reinsured by such person; or (C) such as those provided in relation to outdoor catering, beauty treatment, health services, cosmetic and plastic surgery, membership of a club, health and fitness centre, life insurance, health insurance and travel benefits extended to employees on vacation such as Leave or Home Travel Concession, when such services are used primarily for personal use or consumption of any employee; ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... meet USA, FDA guidelines for manufacture of their products therefore, the service tax paid on such construction service is eligible to credit. In the result, the impugned order is set aside and the appeal is allowed with consequential relief, if any, as per the law. 7. The other judgments cited by the learned Advocate indicate that the service received in relation to installation of air-conditioners, interior work etc. fall within the scope of input service, hence, the service tax on such services is eligible to CENVAT Credit. 8. In the result, the impugned order is set aside the appeal is allowed, with consequential relief, if any, as per law. (Order pronounced in the open court on 16.05.201 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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