2018 (11) TMI 835

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....tion, appellant herein had availed Cenvat Credit on service tax paid on input services while constructing an IT park. Appellant, after construction of such IT park had rented out the premises to various Information Technology companies. Holding a belief that they are eligible for availment of Cenvat Credit on various input services which were utilized for construction of such IT park, they availed Cenvat Credit which the department had contested in the show cause notices issued to the appellant. Show cause notice directed the appellant to show cause as to why the Cenvat credit be not denied on services as they were in respect of construction of IT park which is an immovable property. Reliance was placed on Circular No.98/1/2008-ST for such ....

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.... representative reiterates the findings of the lower authorities and submits that Circular No.98/1/2008-ST dated 04.01.2008 was followed by the lower authorities; that in the case of Sai Samhita Storage Pvt Ltd (supra) the Cenvat Credit was availed on the inputs and not input services. 6. On careful consideration of the submissions made by the both sides, we find that the Cenvat Credit is sought to be denied to the appellant on the following services as also various other services. Sl. No. Category of Service 1. Business Support Services 2. Chartered Accountants Services 3. Commercial or Industrial Construction Services 4. Custom House Agent Services 5. Event Management Services 6. Information Te....