2014 (2) TMI 708

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....ted a hotel during the period April 2007 to July 2010 and took CENVAT credit on input services used in such construction activity during the said period. Revenue was of the view that at the time when they were taking CENVAT credit they were not providing any output service using the input service and therefore the credit taken was not allowable. Revenue was also of the view that the input services....

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...., dry cleaning etc. they took credit of input services used for construction. He submits that during the relevant period the definition of input services at Rule 2(l) of the CENVAT Credit Rules, 2004 covered the services for setting up of premises of provider of output services and there is no reason for denying the CENVAT credit as per the impugned order. Therefore, he prays that the appeal may b....

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....input service used for manufacture of dutiable excisable goods or for providing taxable output service. In this case, an immovable property, that is a hotel has come into existence which is neither goods or service and hence credit could not be taken. 4. We have considered submissions of both sides. The word "used" is used in the definition of "inputs", "capital goods" and "input service". The wo....