9911796707
TMI Blog2022 (5) TMI 1038X X X X Extracts X X X X X X X X Extracts X X X X ..... tectural services are used for repair and renovation of factory. This submission of the appellant was not effectively rebutted by the Revenue and the Cenvat credit was denied by the lower authorities on the ground that construction service is excluded and appearing in the exclusion clause which were brought in the statute vide Notification No. 3/2011-CE (NT) dated 01.03.2011. On this basis the credit on Construction and Architectural services was denied. The credit in respect of group Medi-claim Insurance, Group personal accident insurance, insurance, motor car/vehicle insurance etc. were denied on the ground these services have no nexus with the manufacturing of excisable goods. Construction and Architectural services - HELD THAT:- These s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts and under the business activities of the assessee - All the services have been considered as admissible Input services - it can be seen that Cenvat credit is allowed on Insurance Services. The appeal is partly allowed. X X X X Extracts X X X X X X X X Extracts X X X X ..... on work in the existing factory. As held in various judgments only such construction services which are used in initial setting up of factory are excluded. However, in the present case, the factory was already existing and this construction and architectural service were used for repair and renovation of the existing factory plant. As per the inclusion clause of definition of Input Services, repair and renovation/ modernization is specifically included in the inclusion clause. Therefore, construction or architectural service if used for initial set up of plant will only be ineligible for Cenvat credit. Whereas as per facts in the present case, the services were used for repair and renovation hence, the credit in terms of inclusion clause of ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
