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2014 (9) TMI 35 - AT - Service TaxCenvat Credit - capital goods, input and input services used for making of immovable property, which is further put to renting of immovable property service - Held that:- The definition of ‘inputs’ is limited to the definition of ‘input services’ as can be seen from the definitions. Credit of duty paid on inputs is available when the inputs are used for providing an ‘output service’. Therefore, there is a need to say that the inputs have been used for providing an ‘output service’. In the case of ‘input service’, the definition includes input services used by a provider of taxable service for providing an output service. Therefore the definition of input and input service are pari-materia as far as the service providers are concerned. That being the position, the decision of the Hon’ble High Court of Andhra Pradesh in the case of CCE, VISAKHAPATNAM-II Versus SAI SAHMITA STORAGES (P) LTD.[2011 (2) TMI 400 HC)] would be applicable to the present case. In that case also, the Hon’ble High Court took the view that without use of cement and TMT bars for construction of warehouse assessee could not have provided ‘storage and warehousing service’. In this case also, without utilizing the service, mall could not have been constructed and therefore the renting of immovable property would not have been possible
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