2018 (3) TMI 773

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....P. Muralidharan, AC (AR) For the Respondent ORDER Per Bench The appellants are engaged in providing warehousing services and are registered with the department under the category of Renting of Immovable Property services. On perusal of ST-3 returns, it was noticed by the department that the appellant had availed credit on construction services which were availed for constructing warehouse. Depa....

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....CCE Pune 2016 (41) STR 833 (Tri.-Mumbai) 3) Navaratna S.G. Highway Prop. Pvt. Ltd. Vs CST Ahmedabad 2012 (28) STR 166 (Tri.-Ahmd) 4) Mahalaxmi Warehouse & Allied Industries Vs CCE Rajkot 2013 (31) STR 468 (Tri.-Ahmd.) 3. Ld. A.R. Shri K.P. Muralidharan reiterated the findings in the impugned order and particularly adverts to para-6 wherein it is recorded that constructions services had no nex....

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....se used by a provider of taxable service for providing an output service are eligible for CENVAT credit. In Maruti 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 defi....

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....xpression used in or in relation to the manufacture of final product in the substantive/specific part of the definition. In each case it has to be established that inputs mentioned in the inclusive part is used in or in relation to the manufacture of final product . It is the functional utility of the said item which would constitute the relevant consideration. Unless and until the said input is u....