2018 (5) TMI 1302

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.... "Renting of Immovable Property" in mall. They have availed and utilized the Cenvat Credit of Central Excise duty paid on cement, glass and steels and Cenvat Credit of Service Tax paid on architect service and Works Contract Services toward discharge of Service Tax on renting of immovable property. The appellant also availed the credit on the capital goods. The Department is of the view that the said Cenvat Crediut was not admissible for discharge of Service Tax on renting of immovable property of the services. Being aggrieved, the appellant has field present appeal. 3. With this background we heard Shri Narender Singhavi, Ld. Counsel for the appellant and Shri R.K. Majhi, Ld. DR for the Revenue. 4. After hearing both the parties and ....

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....e is set aside. The appeal is allowed with consequential relief. " In view of the above ruling we hold that appellant was entitled for Cenvat Credit of Central Excise Duty paid on Cement, Glass and Steel as well as Cenvat Credit of Service Tax paid on Architect Services and Work Contract Services for discharge of Service Tax on Renting of Immovable Property Service in the present case. We, therefore, set aside the impugned Order-in-Original and allow the appeal. The MISC Application No. ST/MISC/54064/2014 in APPEAL No. ST/3088/2012-CU[DB] 5 appellant shall be entitled for consequential relief as per law. 5. By following our decision (supra) we set aside the impugned order and allow the appeals. 6. Regarding the capital goods, the m....

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....tly is put into use for rendering taxable output services. We find that the adjudicating authority was in error to rely upon the Board Circular No.98/1/2008-ST dated 04/01/2008 in as much, the definition of input services during the relevant period does not bar availment of Cenvat Credit all input services. In order to appreciate correct position of law, the definition of input services under Rule 2 (1) of the Cenvat Credit Rules, 2004 as was during the relevant period of these cases is reproduced: Input service means any service, - (i) Used by a provider of taxable service for providing an output service; or (ii) Used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of fin....