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TMI Blog2019 (6) TMI 1193X X X X Extracts X X X X X X X X Extracts X X X X ..... e‟s reliance is on the exclusion clause. As per the said exclusion clause, certain services stand specified in clause (A) of the said exclusion, which would not be available for availing Cenvat credit, if the same are used for certain specified output services. However, the said exclusion clause does not stop there. There is further exception to the effect that such exclusion would not apply if the specified services are used for providing one or more of the specified services - This leads to a clear interpretation that if any of the specified excluded services stand utilized for providing one or more of the specified services, the exclusion would not apply. A s per the settled principle of law, no word in the legislation has to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt is a Public Sector Undertaking of Central Government and is engaged in setting up Power Plant for NTPC. They were awarded works contract for the said purposes and were duly registered with the Service Tax Department under the category of Commercial or Industrial Construction Services . 2. The appellant had sub-contracted a part of the construction activity to the sub-contractors who were paying service tax under the category of Commercial or Industrial Construction Services and the appellant was availing the Cenvat credit of the same. 3. As a result of audit objection, the appellants were issued a show cause notice dated 19/10/2016 proposing to deny the Cenvat credit availed by the appellant during the pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... y, 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 transportation of inputs or capital goods and outward transportation upto the place of removal. But excludes services, - (A) Specified in sub-clauses (p) (zn), (zzl), (zzm), (zzq), (zzzh) and (zzzza) of clause (105) of Section 65 of the Finance Act (hereinafter referred as specified services), in so far as they are used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... for the construction of building or the laying of foundation or making of structures to support the capital goods, credit would not be available. However, further exception makes it clear that if the said services stand utilized for providing any of the services specifically excluded, the credit would be available. The Revenue‟s contention is that the construction services used for construction of building, having been specifically excluded, would not be admissible input services. We note that as per the settled principle of law, no word in the legislation has to be ignored. We cannot shut our eyes to the expression except for the provisions of one or more of the specified services appearing in the said exclusion clau ..... X X X X Extracts X X X X X X X X Extracts X X X X
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