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2013 (10) TMI 820 - AT - Service TaxCENVAT Credit - Renting of immovable property services - cenvat credit of input services utlized for construction of Mall and Excise duty on inputs and capital goods consumed in construction of Mall - Waiver of pre-deposit - difference of opinion - third member decision - Held that:- Difference between the Members therefore now narrows down to some services which are utilised by provider of Work Contract Service in construction of Mall. These services are like Architect Service, Design Service and Consulting Engineering Service etc. I find the Tribunal in case of Navaratana.S.G. Highway Prop. Pvt. Ltd. (2012 (7) TMI 316 - CESTAT, AHMEDABAD) has allowed the Cenvat credit of service tax in respect of such input services to the owner of property. It is owner of the property who engages architect for preparing design of the building, he takes services of design engineer for preparation of design and contractor is required to execute the work as per design of Architect, Design engineer and consulting engineer. Moreover, under Cenvat Credit Rules, credit can be taken by service recipient on the basis of invoices issued by the service provider. If invoices issued in respect of Architect Services, design service, consulting engineers service are in name of owner of property, prima facie there is no reason to deny the credit to the appellant. - 35% of Cenvat credit availed on input services is not required to be made as pre-deposit. Appellant directed to pre-deposit 35% of the Cenvat credit denied and attributable to inputs and capital goods alone - stay granted partly.
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