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5.7 We note that the Maintenance or Repair Service under Section 65(64), under which the appellant classified their output service to avail CENVAT Credit, includes both Computer Software and Information Technology Software, with effect from 16.5.2008 as below:  management, maintenance or repair means any service provided by

(i) any person under a contract or an agreement; or

(ii) a manufacturer or any person authorized by him, in relation to,

(a) management of properties, whether immovable or not;

(b) maintenance or repair of properties, whether immovable or not; or

(c) maintenance or repair including reconditioning or restoration, or servicing of any goods, excluding a motor vehicle;] [Explanation. For the removal of doubts, it is hereby declared that for the purposes of this clause,

(a) goods includes computer software;

(b) properties includes information technology software;] However, during the relevant time in 2005, the definition of Maintenance or Repair service did not specifically refer to goods including computer software or properties including Information Technology software. The Explanation in the above definition did not exist in 2005. The Information Technology Software service itself was introduced under Section 65(105)(zzzze) only with effect from 16.5.2008. Therefore, prior to the above amendment in the definition of Management, Maintenance or Repair Service and introduction of Information Technology Software service, we have to respect the law and circulars prevalent during the material time. Boards Circular No. 81/2/2005-ST (supra) clarified that Software incorporated in a Media for use is to be treated as goods. It did not distinguish between Computer Software and Information Technology Software. In view of the Boards Circular, it would be justifiable to consider the software in question in this case as Computer Software.