2017 (4) TMI 281

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...., Asst. Commissioner (AR) for the Respondent ORDER [Order Per : Ms. Sulekha Beevi, C.S. ] 1. The above appeal is filed against the disallowance of credit on input services received by the appellant in regard to setting up of Research Laboratory premises. 2. The appellants are registered with the Service Tax Department and are providing the services of Commercial Training and Coaching, Technica....

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....he credit availed in respect construction-architecture-consultation services availed by the appellant for setting up of Research Laboratory has been denied by the department relying upon the CBEC circular No. 98/01/2008-ST, dated 04.01.2008. That department is of the view that since the services relate to immovable property, the credit cannot be allowed. The Ld. Counsel also submitted that the ent....

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....e before me. From the records, it is seen that the disputed services have been received by the appellant and credit taken prior to 01.04.2011. The details of the credit taken are reproduced as under: "ANNEXURE-V M/s United States Pharmacopeia Pvt. Ltd. Irregular availment of Service Tax input credit on Architects; Project Management Consultants, Civil Contractors towards construction activity.....

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.....04.2011. Needless to say that prior to 01.04.2011, the definition of input services included the services relating to setting up of factory/premises of output service provider. The credit is sought to be denied stating that it relates to immovable property. 7. The discussions made by the Tribunal in the case of Maharashtra Cricket Association is also noteworthy in this regard which is reproduced....