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TMI Blog2021 (8) TMI 716X X X X Extracts X X X X X X X X Extracts X X X X ..... of the appellant which is on a leased premises and such renovation, repair is required for providing the output service of the appellant and they have not been specifically excluded under Rule 2(l) of the CENVAT Credit Rules, 2004 because they do not pertains to construction or execution of works contract of building or civil structure. It has been consistently held in various decisions that repair and maintenance of the office premises falling under the definition of Input Service and the assessee is entitle to avail credit of the same - Moreover, Circular No.943/4/2011 dated 29.04.2011 also clarified that the CENVAT credit of input service used for repair or maintenance of the factory is allowed, hence denial of CENVAT credit on works ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... certain improper documents. A SCN was issued and after following the due process, the Assistant Commissioner vide Order-in-Original dated 09.02.2018 confirmed the same. Aggrieved by the said order, the appellant filed appeal before the Commissioner who rejected the same. Hence, the present appeal. 3. Heard both the parties and perused the records. 4. Learned Counsel appearing for the appellant submitted that the CENVAT credit on Works Contract Service and service tax paid on Quiz Competition has been wrongly rejected on the ground that the CENVAT credit pertains to execution of Works Contract Service in respect of the building/civil structure occupied by the appellant, which is excludable from the purview of Rule 2(l) of the CENVAT ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cedes Benz Research and Development India Pvt Ltd V. Commissioner of Central Tax, Bengaluru East 2021- TIOL-158-CESTAT-BANG M/s. Menzies Aviation Bobba (Bangalore) Pvt. Ltd. v. CCE 2020-TIOL-989-CESTAT-BANG Samsung R D Institute India Bangalore Pvt Ltd v. Commissioner Of Central Excise and Service Tax, Bangalore 2019-TIOL-3122-CESTAT-BANG Ion Exchange (I) Ltd. Vs. CCE,Cus. ST, Surat-II 2018- TIOL-752-CESTAT-AHM Red Hat India P. Ltd. Principal Commissioner of ST, Pune v. Principal Commissioner of ST 2016-TIOL-1300-CESTAT- MUM Infosys Ltd. v. CCE 2014-VIL-37-CESTAT-BLR-ST 4.1. She also referred to Circular No.943/4/2011-CX dated 29.04.2011 which clarified that the credit of input service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... re. Further, I find that it has been consistently held in various decisions cited supra that repair and maintenance of the office premises falling under the definition of Input Service and the assessee is entitle to avail credit of the same. Moreover, Circular No.943/4/2011 dated 29.04.2011 also clarified that the CENVAT credit of input service used for repair or maintenance of the factory is allowed, hence denial of CENVAT credit on works contract is not sustainable. As far as CENVAT credit of service tax on conducing quiz competition is concerned, I am not inclined to allow the CENVAT credit on these re- creational activities, hence I deny the CENVAT credit of service tax paid on conducting quiz competition. 7. In the result, the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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