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TMI Blog2019 (12) TMI 720X X X X Extracts X X X X X X X X Extracts X X X X ..... s annexure to the agreement, it is seen that there are certain supply of goods which do not go into the Works Contract Services. The appellant has to furnish details of the amount relating to supply of such items. Therefore, this issue matter requires to be remanded to the original authority for verification as to eligibility of credit on Works Contract Services after giving an opportunity to the appellant to furnish details with regard to the supply of goods in the nature of carpets, modular furniture and chairs. The amount relating to carpets, modular furniture and chairs will not be eligible for credit - issue with regard to the Works Contract Services is remanded to the adjudicating authority to consider the same. Appeal allowed in p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it convenient for the appellant to use as an office. The said service was not availed for construction of a new building or civil structure. Therefore, it is not excluded from the definition of input services . He also submitted that the invoices would show that the construction activity was availed for fit out and such other works making the premises suitable for office by the appellant. The entire contract was given to the service provider so as to make the premises convenient for the appellant to use as an office. 2.2. With regard to the items such as, carpets, modular furniture, chairs in the list Work Contract Packages annexed to the agreement, he explained that these services were availed as a composite contract and th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no work provided in the nature of laying of foundation or making of constructions for support of capital goods. Thus the exclusion clause provided in clause (A) of the definition of input services cannot be pressed into application on the Works Contract Services, availed by the appellant. The appellant has entered into an agreement with the service provider for a package of Works Contract Services, which involved construction of fit out, rest room works, civil and plumbing works, electrical works, safety and security systems as well as supply of carpets, modular furniture, chairs etc. Though, the entire works executed by the service provider is billed under the category of Works Contract Services on which VAT and Service Tax is seen paid, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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