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TMI Blog2021 (11) TMI 833X X X X Extracts X X X X X X X X Extracts X X X X ..... he definition and not before the inclusive part. Appeal dismissed. - Excise Appeal No.10336 of 2019 - A/12546/2021 - Dated:- 23-11-2021 - HON'BLE MEMBER (TECHNICAL), MR. RAJU Shri Uday B. Kadu, Advocate for the Appellant Shri R.P Parekh, Superintendent (AR) for the Respondent ORDER RAJU This appeal has been filed by M/s Rishabh Plast Industries against denial of cenvat credit on certain services, demand of interest and imposition of penalty. 2. Learned counsel for the appellant pointed out that credit has been denied on the Works Contract Service used for Repair of their factory premises. He pointed out that the definition of input service specifically includes in the inclusion part services used in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n services including service listed under clause (b) of section 66E of the finance act, in so far as they are used for- (a) Construction or execution of works contract of a building or a civil structure or a part thereof; or (b) Laying of foundation or making of structure for support of capital goods, except for the provision of one or more of the specified services. Or It is seen that in the sequence of the definition of input service is that the first defined that is an Input service in following terms:- (i) Used by a provider of taxable service for providing an output service, or (ii) Used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and [clearance of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion. The Commissioner (Appeals) has observes as follows:- 9. In this regard, on perusal of definition of input services , I find that the renovation, repair and maintenances of service are mentioned in inclusive part of definition in general. In other words all type of renovation, repair and maintenances will covered under this category of service. However, further in exclusive part of definition at (A)(a), (mentioned above) Construction or execution of works contract of a building or a civil structure or a part thereof, are being specifically excluded from the definition. As far second work is concerned, I find that the flooring of any premises id undoubtedly apart of civil structure. Thus, the argument of the appellant that since i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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