TMI Blog2019 (12) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... ovable property service. Thus, the inclusive clause in the definition of input service covers the impugned input service - credit allowed - appeal allowed - decided in favor of appellant. - Central Excise Appeal No.20736 of 2019-SM - Final Order No. 21206/2019 - Dated:- 12-12-2019 - SHRI S.S GARG, JUDICIAL MEMBER For the Appellant : Ms. LAKSHMI MENON, Advocate For the Respondent : Mrs. Kavita Podwal, Superintendent ORDER The present appeal is directed against the impugned order dated 4.4.2019 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are engaged in the manu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cial precedent in denying the CENVAT credit on rental invoices which the appellant is entitled to avail. She further referred to the definition of input service as provided in Rule 2(l) and submitted that the impugned service has not been excluded by the exclusion clause which was introduced after the amendment in the definition of input service with effect from 1.4.2011. She further submitted that the words used in the definition of input service viz., includes in relation to has been given wide interpretation by various decisions of the higher court. In this regard, she referred to the decision of the High Court of Mumbai in the case of Deepak Fertilizers Petrochemicals Corporation Ltd. vs. CCE, Belapur: 2013-TIOL-212-HC-MUM-CX wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... recipient of service for all purposes. She further submitted that both the authorities have not appreciated terms and conditions of the rent agreement and has narrowly interpreted the definition of input service. She further submitted that on identical issue, this Tribunal in the case of R.K. Marbles vs. CCE, Jaipur: 2017 (49) STR 434 (Tri.-Del.) has allowed the CENVAT credit on renting of immovable property service. She also relied upon the decision in the case of Commissioner of Central Excise vs. Mahindra Mahindra Ltd.: 2016 (46) STR 51 wherein also the Tribunal has allowed the CENVAT credit on guesthouse which was used and maintained for the business of the company by relying upon the decision of Bombay High Court in the case of Ultr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -office for the Directors and also guesthouse-cum-office for the appellant-company. Considering the above position, the denial of credit of service tax on these services and also on telephone services is not justifiable. Accordingly, the impugned order is set aside. The appeal is allowed. 7. Further, I find that the inclusive clause in the definition of input service covers the impugned input service. The ratio in the case of R.K. Marbles (supra) is squarely applicable in the present case and therefore, by following the ratio of the said decision, I am of the considered opinion that the impugned order is not sustainable in law and therefore, I set aside the same by allowing the appeal of the appellant with consequential relief, i ..... X X X X Extracts X X X X X X X X Extracts X X X X
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