2017 (4) TMI 281

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....ppellant Shri P. Sudhakar Reddy, 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 ....

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.... Counsel Shri S. Thirumalai submitted that the 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.....

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....ed order. 5. I have heard the submissions made 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....

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....he Ld. Counsel for appellant, the Board vide circular No: 943/04/2011-CX, dated 29.04.2011 has clarified that the credit is eligible if the services have been availed before 01.04.2011. 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....