2019 (2) TMI 1876

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..... have relied on this exclusion clause for denying the credit on the services used by the appellant. It is not disputed that the services received by the appellant is classified as Erection, Commissioning and Installation service . The exclusion clause A in Rule 2(l) of the Cenvat Credit Rules, does not cover the service in the nature of Erection, Commissioning and Installation service . .....

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..... ice portion in the execution of a works contract and construction services including service of construction or execution of works contract of a building or a civil structure or a part thereof or laying of foundation or making of structures for support of capital goods. In the instant case, services received by the appellant is mainly Erection, Commissioning and Installation service, which is not .....

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..... ontract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; Both, the original adjudicating authority as well as the first appellate authority have relied on this exclusion clause for denying the credit on the services used by the app .....

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