2019 (7) TMI 213

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.... Agent Service' 'Maintenance or Repair Service' and 'Renting of Immovable Property Service'. They developed commercial properties in gurgaon and those properties were thereafter rented by the appellants. The appellants availed the Cenvat Credit of input services received by it during the course of construction of immovable property and utilised the same for the payment of service tax on renting of 'Immovable Properties Service' and 'Maintenance or Repair Services'. However, the Department vide a Show Cause Notice No. 72 dated 4/10/2018 objected the availment of Cenvat Credit and proposed the non-utilisation thereof for the discharge of subsequent liability during the period 2008-09 to 2011-12. The said proposal was confirmed by Order-in-Ori....

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....situation, the appellant would be entitled for the benefit of Cenvat credit prior to amendment for post amendment period also, in case of DB Malls, this Tribunal vide its Final Order No. 51699/2018 dated 20.4.2018 held as under: "6. Regarding the capital goods, the matter has come up before the Tribunal in the case of DLF Ltd. V/s CCE & ST, Delhi, Final Order No. 62037-62030/2018 dated 22/03/2018 where the issue pertaining to the capital goods for input service used for providing the output services namely renting of immovable property service, it was observed that the appellant is entitled for availing Cenvat Credit. The said order is reproduced below:- 3. Considering the fact that the said issue has already been examined....

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....eriod 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 final products and clearance of final products upto the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and 3 A....