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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 ..... ice specifically includes in the inclusion part services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises. He pointed out that the services are specifically included in the inclusive part in the definition of Input services. In view of that he argued that they are entitled to the credit of Rs. 88,264/- they are not contesting the balance of demand. 3. Learned AR relies on the impugned order. 4. I have considered the rival submissions. I find that the definition of input service reads as follows:- I) Input services" means any services:- (i) Used by a provider of taxable service for providing an output service, or (ii) Used by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... manufacture of final products and [clearance of final products upto the place of removal,] Thereafter it specifically includes the following in the definition of Input services. and includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research , storage upto the place of removal, procurement of inputs, accounting, auditing, financing, recruitment and quality control, coaching and training , computer networking , credit rating, share registry, and security , inward transportation of inputs or capital goods and outward transportation upto the place of removal. Thereafter it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the argument of the appellant that since it is not a new construction, therefore, it is required to be considered as repair/maintenance rather than construction has no force. Hence, even if it had been carried out for repairing purpose, because of services provided in relation to part of civil structure, this would appropriately fall under the exclusive part of the definition of Input service. Thus, I fund that the Adjudicating Authority has rightly disallowed the Cenvat Credit on the service provided in relation of civil structure." I am in agreement with the argument made by the Commissioner (Appeals). The sequence of the definition which is- (i) The main definition (ii) Inclusive part (iii) Exclusion Part. Clearly suggest that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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