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TMI Blog2023 (5) TMI 185X X X X Extracts X X X X X X X X Extracts X X X X ..... ontract or construction services as envisaged under Section 66E (b) of the Finance Act, 1944. It s an admitted position that the said services are used for repair/renovation of and within the factory premises and were not a part of construction or execution of a works contract as in the nature for construction of civil structures and buildings. Admissibility of CENVAT Credit is now a settled proposition in law. As the appellants have availed the input service tax credit for repair, maintenance and modernization and fabrication erection of pipe fittings at their factory premises, it is amply clear that the aforesaid credit is admissible to them and are not hit by exclusion clause of Rule 2 (1)(ii)(A) of the Cenvat Credit Rules, 2004. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es, 2004. He was of the view that the said services are specifically excluded from the definition of input services. The said Rules read as under: [(l) input service means any service, - (i) used by a provider of [output service] for providing an output service; or (ii) used by a manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to modernisation, 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 i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the said services are used for repair/renovation of and within the factory premises and were not a part of construction or execution of a works contract as in the nature for construction of civil structures and buildings. In support of his contention, the ld.Advocate for the appellant has also relied upon Board s Circular No.943/4/2011-CX dated 29th April, 2011. It is also observed that on the very aspect for their sister unit, they have been allowed similar credit vide Order-in-Appeal No.PUN-SVTAX-000-APP- 012-16-17 dated 05.04.2016. Admissibility of CENVAT Credit in the aforesaid circumstances on the aforesaid services is now a settled proposition in law. As the appellants have availed the input service tax credit for repair, maintenance ..... X X X X Extracts X X X X X X X X Extracts X X X X
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