2019 (10) TMI 1111

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....y the appellant. The appellant availed the services of construction for these premises prior to 01.04.2011 and availed cenvat credit on the same but utilised during the period 01.04.2011 to 31.03.2012 for payment of service tax under the category of 'Renting of Immovable Service'. The revenue issued the show cause notice to the appellant to deny cenvat credit on the input services availed by them for construction of the premises which are immovable in nature, therefore, the cenvat credit sought to be denied as these services are not availed by the appellant for construction of any goods or service provided by them. As these premises become immovable property, therefore, they do not qualify as goods/capital goods. The matters were adjudicate....

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....ervices used for construction of a building, which subsequently 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) (ii) Used by the manufacturer, whether directly or indirectly....