2014 (12) TMI 462

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....d a technology park for renting out for various firms and service has been used. After construction was completed, the premises were rented out. He has submitted a Table showing category-wise details of Cenvat credit availed by them and we find that there are total 16 services. The details are in the form of Table and the same is reproduced below: Table - Category-wise details of Cenvat credit availed S. No. Taxable Service category Nature and Relevance of Input Service Amt. of Credit (Rs.) 1.   Real Estate Agent's Services The real estate agents services are availed towards marketing of the property (Q City) of the Appellant, obtaining update on the developments in the real estate market, identifying and securing tenan....

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....red by the management consultants to the Appellant for assisting in making business decisions and marketing of the space available for lease. 138,999 5.    Legal Consultancy Services These services are availed in connection with property management including services towards drafting the legal agreements to be entered into with the tenants. Further, in the cases of any disputes with the tenants, the services are also availed for obtaining legal opinions and appearing before the authorities on behalf of the Appellant during the judicial or arbitration proceedings. 214,398 6.    Interior Decorator's Services The services are used for interior designing of the space to be let out to the tenants. 106,032 7.&nbs....

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..... 92,489 9.   Public Relation Management Services These services are in the nature of strategic industry based counseling and from market research perception which allows the Appellants to understand the pulse of the real estate market and assess the potential of real estate market as well as the fair market value of the property for letting out. Hence the said services play significant importance and relevance in providing the output services of renting of immovable property and hence are eligible for Cenvat credit. 77,250 10.   Internet Telecommunication Services Bandwidth / internet is used for assessing the data available in public domain and also for exchanging e-mails internally and with the outsiders such as the te....

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....d for providing architectural consultancy for the space to be let out to the new tenants, in so far as the internal design and layout of such space for let-out is concerned. 7,725 15.  Telecommunication Services These services are towards the telephones installed in the business premises of the Appellant and used for communication with the tenants / vendors/ service providers/ tax authorities which is essential for running the business of the Appellant. 5,674 16.   Courier Services Courier services are required for sending documents to customers, vendors, which is an integral part of the day-to-day business operations of the Appellant. 263 Total amount of Cenvat credit for the period "October 2010 to September 2011" 51,....