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2013 (4) TMI 146 - AT - Service TaxScope of input services - Rule 2(l) - whether the 'input services' for the 'output service" of 'Commercial or Industrial, 'Construction Services' can be accepted as 'input services' for 'Renting of Immovable Property' as well. - Held that - all the services on which CENVAT credit was availed by the appellant were 'input services' for 'Commercial or Industrial Construction service' which were rendered to the appellant by the contractors. As far as the appellant is concerned, the 'output service' rendered by the contractors, viz. 'Commercial or Industrial Construction service' was the 'input service' and the service tax paid thereon should have been availed and utilized for payment of service tax on the 'output service' of 'Renting of Immovable Property'. It would appear that the 'input services' which were used in the construction of the building by the appellants' contractors are far removed from the appellants' 'output service' so that no nexus can be claimed between those 'input services' and the appellants' 'output services'. This is the view which this bench took in the case of Millennia Realtors Pvt. Ltd. [2013 (4) TMI 153 - CESTAT, BANGALORE] and, therefore, the cited Stay Order would operate against the appellant. Prima facie, the appellant has no case against the impugned demand of service tax which arises out of wrong utilization of CENVAT credit. Coming to the plea of limitation, again, we have not found any strong case for the appellant. - stay granted partly.
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