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TMI Blog2021 (3) TMI 420X X X X Extracts X X X X X X X X Extracts X X X X ..... he said service is directly related to the primary business requirement of the appellant and it has a direct nexus with the Output Service exported by the appellant - credit allowed. Works Contract Service - HELD THAT:- Both the authorities have not appreciated the fact that the appellants have availed the services towards repair and maintenance of office premises which is essential for the provision of output services - credit allowed. Modernization, renovation, repair and maintenance of office premises - HELD THAT:- This specifically included in the definition of Input Service under Rule 2(l) of CENVAT Credit Rules, 2004 - credit allowed. Real Estate Agency Service - HELD THAT:- Issue decided in the case of M/S. PREM STEELS ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ,357-/ on the ground of ineligible credit on Event Management Service, Real Estate Agency Service and Works Contract Service. Aggrieved by the said order, the appellant filed appeal before the Commissioner and the learned Commissioner rejected the refund of CENVAT credit claimed on Real Estate Agency Service and Works Contract Service. Hence the present appeal. 3. Heard both the parties and perused the records of the case. 4. Learned Counsel for the appellant submitted that the present appeal is confined to rejection of refund on Works Contract Service and Real Estate Agency Service amounting to ₹ 5,78,234/-. He further submitted that the impugned order rejecting the refund claim is not sustainable in law as the same has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the parties and perusal of the material on record, I find that both the authorities have taken a narrow interpretation of Input Service definition. In fact, as far as Real Estate Agency Service is concerned, the said service has been availed for identifying the office premises from where the software services can be exported by the appellant and without office premises, software services cannot be rendered hence the said service, in my view, is directly related to the primary business requirement of the appellant and it has a direct nexus with the Output Service exported by the appellant. Further, with regard to the Works Contract Service, I find that both the authorities have not appreciated the fact that the appellants have availed the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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