TaxTMI 
TaxTMI 
2019 (10) TMI 581
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....be as input services for Goods Transport Agency (GTA) service, Maintenance & Repair of Immovable Property service and Renting of Immovable Property service. The department on scrutiny of their ST-3 returns and Cenvat credit documents for the above period i.e. from January 2005 to March 2008 has observed that the assessee has availed Service Tax credit of Rs. 1,23,92,818/- on the basis of invoices relating to the following different categories of services :- The department has entertained a view that the credit taken by the assessee on these input services either has not been used in providing output service or these cannot be input services for the output services provided by the appellant. It has further been observed by the department that the assessee during the period 01.01.2005 to 15.06.2005 was registered for payment of service tax only for GTA service, which does not constitute an output service of the assessee to make them eligible for input service credit. As per the contention of the department, the provisions of Rule 2(1) of Cenvat Credit Rules, 2004 provide that the inputs service means that services which are used in or in relation to providing the output service. T....
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....aring on behalf of the assessee has assailed the findings of the Order-in-Original and has contended that they are eligible for taking the Cenvat credit on the input services as provided under Rule 3 of Cenvat Credit Rules, 2004. It has been further submitted that the services used for constructing the building and for making the same functioning, which was further rented out, qualify as 'input service' for providing renting of immovable property service etc which have been provided by the assessee at A-40A. The services provided by the assessee at A-40A are exempt as per Notification No. 4/2004-ST dt. 31.03.2004, however, the assessee is still entitled to Cenvat credit of the services used for construction of the building at A-40A by virtue of Rule 6(6A) inserted vide Finance Act, 2012 made effective from 10.02.2006. The relevant portion is extracted as under: "(6A) The provisions of sub-rules (1), (2) and (4) shall not be applicable in case of the taxable services are provided, without payment of service tax, to a unit in a Special Economic Zone or to a Developer of a Special Economic Zone for their authorized operations." The ld. advocate relied upon the following ca....
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....nd that the assessee has availed the credit of input services used by them for providing output service of Maintenance & Repair of Immovable Property situated at plot no. A- 45, Phase VII B, Mohali and that of Renting of property again for the said building. We further find that the services for the input service credit has been availed by the assessee have actually not gone into providing any output service of Maintenance & Repair of the building or for service of Renting the property. The show cause notice as well as order-in-original mentioned that the services, which have been claimed by the assessee to have been used as input service for Maintenance & Repair of Immovable Property and Renting of property have actually being used by them for construction of building on SEZ and some residential flats and therefore same cannot be input services for their registered output services.. 9. All the judgments, which have been relied upon by the ld. advocate become irrelevant in view of the fact that the assessee has not used the input services for the purpose for which they are registered with the department i.e. Maintenance & Repair of Immovable Property service and Renting of Immov....
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.... 1 2 3 4 5 6 7 8 9 10 11 12 13 14 15 16 17 18 Category of Service Erection (dismantling/fabrication of batching plant) Fabrication/erection/dismantling of poles Installation and Commissioning (Installation of fire protection system and installation of roofing) Maintenance & repair Testing (Soil testing at Mauli Jagran for School) Manpower Supply (Selection of workers and supervision) Architect Job work service (Galvanized of cup lock system) Labour contract (electrical work in earthing) Tent services (Tent, Tables, Curtains) Chartered Accountant (CA) charges. AMC of Laptop Advertisement Technical Consultancy(Consultancy in fire safety and storage of petroleum) Clearing and forwarding charges GTA (S.Tax charged by the transporter as well as S.Tax deposited by the assessee in respect of inward freight.) Consultancy (Fire safety/Engineering/Erection & commissioning/ plumbing/for selection of candidate/updating of computers). Chartered Accountant (CA) Charges. Document 2 19 Tesling of water/Sol/Structural steel & cubeslitting equipment. 20 Testing & certification. ....