2018 (5) TMI 562

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....ice Tax Department for providing the taxable services under the category of maintenance or repair service, business support service and renting of immovable property service. During the disputed period, the appellant constructed the retail Mall at Ahmedabad. The appellant availed Cenvat credit in respect of service tax paid on various input services used in the construction of such Mall. Taking of Cenvat credit was disputed by the department on the ground that as per the definition of input service contained in Rule 2(l) of the Cenvat Credit Rules, 2004, the disputed services should not be considered as input service. Further, the department also contended that since the retail Mall was utilised for providing the taxable services of renting....

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....he impugned order and further submits that since the retail Mall was utilised for providing the output service of renting of immovable property service after 1.4.2011, the amended definition of input service (with effect from 1.4.2011) should be applicable to the case of the appellant and as per the embargo created in such definition, the appellant will not be entitled for the Cenvat benefit on the disputed services. He further submits that since the credit availed on the disputed services were utilised for providing the taxable service after 1.4.2011, such utilisation is not in conformity with Rule 3(4) of the Cenvat Credit Rules, 2004. 4. Heard both sides and perused the case records. 5. Rule 3 of the Cenvat Credit Rules, 2004 is th....

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....of Navratna S.G. Highway Prop. Pvt. Ltd. Vs. CST, Ahmedabad - 2012 (28) STR 166 (Tri.-Ahmd.) has held that the goods and services used for construction of warehouse, which is further used for providing the output service should be available for the Cenvat benefit. The relevant paragraph in the said decision is extracted herein below:- "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 of 'input service', the definition includes input services u....