2018 (3) TMI 773

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....d availed credit on construction services which were availed for constructing warehouse. Department was of the view that such credit is ineligible and SCN was issued proposing to recover credit along with interest and also for imposing penalties. After due process of law, the original authority confirmed the demand, interest and also imposed penalties. In appeal, Commissioner (Appeals) upheld the same. Hence this appeal. 2. On behalf of appellant, the Ld. Consultant Shri S.Ramachandran submitted that appellant has availed the construction services for the purpose of providing output service which is renting of warehouse. Since construction services were used for providing output service, it would qualify as input service. He relied upon ....

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.... Suzuki Ltd. v. Commissioner of Central Excise, Delhi-III, (2009) 9 SCC 193 = 2009 (240) E.L.T. 641 (S.C.) the Supreme Court laid down as follows. 9. Coming to the statutory definition of the word input in Rule 2(g) in the CENVAT Credit Rules, 2002, it may be noted that the said definition of the word input can be divided into three parts, namely: (i) specific part (ii) inclusive part (iii) place of use 10. Coming to the specific part, one finds that the word input is defined to mean all goods, except light diesel oil, high speed diesel oil and petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not. The ....