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TMI Blog2023 (5) TMI 601X X X X Extracts X X X X X X X X Extracts X X X X ..... the business falls in the definition of input service as provided under Rule 2(l) of Cenvat Credit Rules, 2004. Since the issue is squarely covered by the decision of jurisdictional High Court of Punjab and Haryana, hence, by following the ratio of the same, the impugned order is not sustainable in law and therefore, the same are set-aside by allowing both the appeals of the appellant - Appeal allowed. - Excise Appeal No. 1677-1678 Of 2012 - A/60130-60131/2023 - Dated:- 12-5-2023 - Mr. S. S. GARG, MEMBER (JUDICIAL) AND Mr. P. ANJANI KUMAR, MEMBER (TECHNICAL) Shri Ram Chander Choudhary, Advocate for the Appellant Shri Manoj Nayyer, Departmental Representative for the Respondent ORDER These two appeals have been filed by the appellant against the common impugned order dated 27.03.2012 passed by the Commissioner of Central Excise, Delhi-III whereby the Ld. Commissioner has denied the cenvat credit on Civil Construction and Maintenance Services . The amount and period for which the cenvat credit has been denied is mentioned herein below:- Sr. No. Appeal No. Amount Involved Period of disput ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h factory premises. He further submitted that in the present case, the construction services have been obtained by the appellant for construction/renovation of their factory premises of manufacture of dutiable goods. He further submitted that the adjudicating authority has wrongly interpreted the provision of Rule 2(l) of Cenvat Credit Rules, 2004 and relied on the Board s Circular No. 98/1/2008 dt. 4-1-2008 so as to deny the cenvat credit availed by the appellant on the construction services. He further submitted that this issue is no more res-integra and has been considered by the various benches of the Tribunal and the Hon ble High Court and they have held that the construction services falls under the definition of input service during the relevant period involved in the present case. In support of his submission, he relied upon the following decisions:- Commissioner of Central Excise, Delhi-III vs. Bellsonica Auto Components India P. Ltd. 2015 (40) STR 41 (P H) Commissioner of Central Excise, Nagpur vs. Ultratech Cement Ltd. 2010 scc online Bom 2102 : (2010) 260 ELT 369 : (2010) 36 VST 505 Commissioner of Central Excise, Delhi-III vs. Madhusudan Auto Ltd. 2015 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (ix) the service tax leviable under section 66 of the Finance Act; 8. Here it is pertinent to mention that the Hon ble High Court of Punjab and Haryana in the case of Commissioner of Central Excise, Delhi-III vs. Bellsonica Auto Components India P. Ltd. cited (supra) has considered this issue and has held that the construction services and other services which are necessary for the renting of the business falls in the definition of input service as provided under Rule 2(l) of Cenvat Credit Rules, 2004. It is pertinent to reproduce the relevant paras of the said findings which are as follows. 7 . We are entirely in agreement with Mr. Amrinder Singh s submission on behalf of the respondents, that the Cenvat credit taken of the tax paid in respect of the said input services can be utilized by the respondents in accordance with the Cenvat Credit Rules. Mr. Amrinder Singh rightly analysed Section 2(l) by dividing it into two parts terming them the mean part and the includes part and that the present case would fall under both the parts of the definition as the phraseology is wide enough to cover the said services, the same being directly or indirectly or in any event in r ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of a building or a civil structure or a part thereof; or Clause (105)(zzq) of Section 65 of the Finance Act reads as under :- (105) taxable service means any service provided or to be provided, - (zzq) to any person, by any other person, in relation to commercial or industrial construction. Explanation .- For the purposes of this sub-clause, the construction of a new building which is intended for sale, wholly or partly, by a builder or any person authorised by the builder before, during or after construction (except in cases for which no sum is received from or on behalf of the prospective buyer by the builder or the person authorised by the builder before grant of completion certificate by the authority competent to issue such certificate under any law for the time being in force shall be deemed to be service provided by the builder to the buyer. 11 . If in fact the said services were not covered by Rule 2(l), it would not have been necessary to introduce the amendment. It is clear, therefore, that prior to the amendment the setting up of a factory premises of a provider for output service relating to such a factory fell within the definition of input service. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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