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2018 (5) TMI 1302 - AT - Service TaxCENVAT credit - Renting of Immovable Property services - inputs - cement glass and steels - input services - architect service and Works Contract Services - capital goods - Held that - the identical issue has come up in the case of M/s Galaxy Mercantile Ltd. V/s Commissioner 2018 (4) TMI 1042 - CESTAT ALLAHABAD where it was held that unless excluded all goods used in relation to manufacture of final product and for any other purpose used by a provider of taxable service for providing an output service are eligible for Cenvat Credit - credit on input and put services allowed. Capital goods - Held that - the appellant is entitled for availing Cenvat Credit as per the provisions of the provisions of Section 2 (1) of the Cenvat Credit Rules 2004 - credit on capital goods allowed. Appeal allowed - decided in favor of appellant.
Issues:
1. Admissibility of Cenvat Credit for Service Tax on renting of immovable property. 2. Eligibility of Cenvat Credit on Central Excise duty paid on certain goods. 3. Entitlement to Cenvat Credit on capital goods for providing output services. Admissibility of Cenvat Credit for Service Tax on renting of immovable property: The appeal was filed against an Order-in-Original regarding the admissibility of Cenvat Credit for Service Tax on renting of immovable property services provided in a mall. The appellant utilized Cenvat Credit of Central Excise duty paid on cement, glass, and steel, along with Cenvat Credit of Service Tax paid on architect services and Works Contract Services for discharging Service Tax. The Department contended that the Cenvat Credit was not admissible for this purpose. The Tribunal referred to a previous case and a ruling by the Hon’ble High Court of Andhra Pradesh, concluding that the appellant was entitled to the Cenvat Credit. The Tribunal set aside the impugned Order-in-Original and allowed the appeal, providing consequential relief to the appellant. Eligibility of Cenvat Credit on Central Excise duty paid on certain goods: The Tribunal held that the appellant was entitled to Cenvat Credit of Central Excise duty paid on cement, glass, and steel, as well as Cenvat Credit of Service Tax paid on Architect Services and Work Contract Services for discharging Service Tax on renting of immovable property service. This decision was based on the ruling in a previous case and the interpretation of relevant legal provisions. The impugned Order-in-Original was set aside, and the appeal was allowed with consequential relief for the appellant. Entitlement to Cenvat Credit on capital goods for providing output services: Regarding the entitlement to Cenvat Credit on capital goods for providing output services, the Tribunal referred to a previous case where it was observed that the appellant was entitled to avail Cenvat Credit for input services used for providing output services like renting of immovable property. The Tribunal reiterated that any inputs, capital goods, or input services used for providing such output services allowed the assessee to avail Cenvat Credit. The impugned order was set aside, and the appeal filed by the appellant was allowed based on the previous decisions and legal interpretations. In conclusion, the Tribunal allowed the appeals in all the issues discussed, setting aside the impugned orders and providing relief to the appellants based on the admissibility and eligibility of Cenvat Credit for the specified purposes as per the legal provisions and previous rulings.
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