2019 (3) TMI 513 – CESTAT CHENNAI – TMI – CENVAT Credit – input services – civil construction service done on works contract basis – period from 1.1.2016 to 31.3.2017 – Held that:- It is seen that the works undertaken are in the nature of flooring works, fencing, gate post and charges for repairing work etc. It is very much clear from the documents that the works undertaken are in the nature of repair and maintenance work. The exclusion clause in the definition of input service excludes only works contract service which is in the nature of construction of civil structure, part thereof or laying of foundation or support structure for capital goods – The works undertaken by the appellant does not fall under this category.
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Further, the
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vice tax credit on civil construction service doe on works contract basis for the period from 1.1.2016 to 31.3.2017. It appeared that the said service is not eligible for input service. Show cause notice dated 24.4.2017 was issued proposing to recover the CENVAT credit of ₹ 34,330/-. After due process of law, the original authority confirmed the demand and also imposed penalty of ₹ 5,000/-. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of appellant, Shri K. Pattabiraman, authorized representative appeared and argued the matter. He submitted that the works undertaken were for repair and maintenance of the factory. Periodical repair works are undertaken to upkeep the factory in good condition.
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g etc. Such works would fall within the exclusion clause as any work done for part of civil structure also would be excluded from the definition of input service. 4. Heard both sides. 5. The appellant is aggrieved by the disallowance of CENVAT credit on services which have been received by them for work done in the nature of flooring, fencing, laying of gate post etc. On perusal of the invoices placed in pages 55 and 56 of the appeal paper book, it is seen that the works undertaken are in the nature of flooring works, fencing, gate post and charges for repairing work etc. It is very much clear from the documents that the works undertaken are in the nature of repair and maintenance work. The exclusion clause in the definition of input servic
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