2018 (5) TMI 563

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....ory of real estate service, maintenance or repair service, business support service and renting of immovable property service. During the disputed period, the appellant constructed the retail Mall at Amritsar, (Punjab). 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 of immovable property after the amendm....

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....e 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 the enabling provision, which entitles a service provider to take Cenvat credit of service tax paid on the input services for providing the output service. The fact is not under dispute that taking of Cenvat credit on the disputed services during the relevant period was not in co....