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TMI Blog2022 (1) TMI 970X X X X Extracts X X X X X X X X Extracts X X X X ..... of credit by the competent authority in proceedings under rule 14 of the CENVAT Credit Rules, 2004 and not to be adjudicated while disposing off claim of refund under rule 5 of the said Rules and, that too , without show cause notice to that effect. Works contract service - HELD THAT:- The Tribunal has settled the dispute on eligibility in RED HAT INDIA (P.) LTD. VERSUS PRINCIPAL COMMISSIONER, SERVICE TAX, COMMISSIONERATE, PUNE [ 2016 (6) TMI 619 - CESTAT MUMBAI] where it was held that it is clear that Works Contract Services are excluded only when it is used for construction service, whereas in the present case input services were used for maintenance of office equipment and building therefore, this particular works contract servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ceedings, while granting further relief, claim of ₹ 6,960/- was denied on the ground of lack of nexus with the export services, of ₹ 43,271/- for having failed to submit corroborative invoices and of ₹ 34,984/- pertaining to works contract service for not establishing eligibility to CENVAT credit. 3. According to Learned Counsel for the appellant, the present proceedings is limited to the rejection of the tax discharged on works contract service amounting to ₹ 34,984/- and ₹ 43,271/- which was rejected on the ground of non-production of relevant invoices. He submits that conditions in notification no. 27/2012-CE (NT) dated 16 th June 2012 do not prescribe submission of invoice as one of the several th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... orks Contract Services are excluded only when it is used for construction service, whereas in the present case input services were used for maintenance of office equipment and building therefore, this particular works contract service does not fall under the exclusion category in the definition of input service, therefore works contract service in the present case is input service and eligible of refund under Rule 5. As regard the service of short term accommodation and works contract service only related to Invoice No. Misc Bill/ Red Hat/Pune/13-14/01, dated 14-2-2014, since the appellant has withdrawn the claim of refund on this, the rejection of refund on services of short term accommodation and service involved in the said invoice of M/ ..... X X X X Extracts X X X X X X X X Extracts X X X X
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