2021 (5) TMI 833

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....llant availed Cenvat credit of these services of commercial and industrial construction availed by them for construction of their premises. It was alleged that the appellant did not use the said services for provision of output services mentioned above. It was specifically pointed out that the renting of Immovable Property Service became chargeable to service tax effect from 01.06.2007. It was alleged that the Banking and Financial Services, Management and Maintenance Repair Services and Renting of Immovable Property do not entail the use of Commercial and Industrial Construction Services. The demand was confirmed by the adjudicating authority. Interest and penalty were also imposed. Aggrieved by the said order the appellant before the trib....

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....5 (Tri.- Mum) - Indorama Synthetics Ltd Vs. CCE, Nagpur * 2018 (360) ELT 86 (Bom)- Manikgarh Cemnet Vs. CCE, Nagpur 4.1 He argued that the only goods can qualify under the definition of capital goods. He argued that the buildings are not goods and therefore they did not qualify as capital goods. 5 We have considered the rival submissions. we find that the issue regarding admissibility of Cenvat credit on Commercial and Industrial Construction Service used for construction of building which in turn are used for renting purpose has been settled by Hon'ble High Court of Madras in case of DYMOS INDIA AUTOMOTIVE PVT LTD 2019 (365) ELT 26 (Mad). In the said decision following has been observed. "9. The Tribunal took note of the allegations ....

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....f renting of immovable property. 11. In our considered view, the conclusion of the Tribunal is well founded, as construction service is an eligible service for credit for providing output service of renting of immovable property and without construction of the building, the renting of immovable property cannot be provided. We are also of the opinion that there is no error in the decision taken by the Tribunal." 5.1 As far as the reliance of Authorized Representative on the following decision: * 2017 (52) STR 434 (Tri- Ahmd) - Fascel Ltd Vs. CST, Ahmedabad * 2014 (35) STR 865 (Bom) - Bharti Airtel Ltd Vs. CCE, Pune - III * 2018 (8) GSTL 105 (Guj) - CGST- VIII, Vejalpur Vs. Vodafone Essar Gujarat Ltd. is concerned the Hon'ble High C....