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2017 (4) TMI 281 - AT - Service TaxCENVAT credit - input services - setting up of Research Laboratory premises - That department is of the view that since the services relate to immovable property, the credit cannot be allowed - Held that: - the disputed services have been received by the appellant and credit taken prior to 01.04.2011 - the Board vide circular No: 943/04/2011-CX, dated 29.04.2011 has clarified that the credit is eligible if the services have been availed before 01.04.2011. Needless to say that prior to 01.04.2011, the definition of input services included the services relating to setting up of factory/premises of output service provider. The credit is sought to be denied stating that it relates to immovable property - reliance placed in the case of Maharashtra Cricket Association Versus Commissioner of Central Excise, Pune-III [2015 (11) TMI 910 - CESTAT MUMBAI], where it was held that It is very pertinent that legislators knowing fully that there is no tax or excise duty on the constructing premises of the output service provider, included services used for setting up of the premises of provider of output services, for the simple reason that if the premises are used for providing the output service, the credit of input services used for setting up the premises of service provider must be allowed. The credit has been wrongly disallowed - appeal allowed - decided in favor of appellant.
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