2015 (8) TMI 815

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....O No.STC/56/COMMR/AHD/ 2013, both dated 24.12.2013 passed by Commissioner Service Tax Ahmedabad.  Appellant availed CENVAT Credit on inputs, input services and capital goods used in the making and the operation of jetty and its development for solid cargo port terminal at Dahej, Bharuch.  It is the case of the Revenue that CENVAT Credit taken with respect to inputs and input services used in the construction and development of jetty is not admissible as the same are not used for providing of output services (i.e. port services) but are used in the construction and maintenance of a port which is an exempted service as per exemption Notification No.25/2007-ST, dt.22.05.2007. 2. Shri V. Nankani (Advocate) appearing on behalf of th....

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....ty for providing output services is admissible.  It is observed from Para 3 & 3.1 of the case law in the case of Navratna S.G. Highway Prop. Pvt.Ltd. Vs CST Ahmedabad (supra) passed by this Bench where similar inputs/services were availed and the stand taken by the Revenue was also same.  After analyzing the definition of input and input services, it was held as follows by the Bench in that case:- 3.2.The definition of inputs is limited to the definition of input services as can be seen from the definition given above. Credit of duty paid on inputs is available when the inputs are used for providing an output service. Therefore, there is a need to say that the inputs have been used for providing an output service. In the case....