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2018 (8) TMI 331 - AT - Service TaxCENVAT Credit - input services - Whether the services such as architects service, construction service, management consultancy service, real estate agent service, erection and commissioning service etc. used for construction of the premises are admissible input services for taking CENVAT Credit as against the output service of the appellant i.e. renting of immovable property and other related services on which Service Tax has been discharged? Held that:- Any service used by the service provider for providing an output service is admissible “input service”. Input service specifically includes amongst other services used in relation to setting up of premises of the provider of output service or an office relating to such provider. From the definition of input service, it is clear that the input service is not limited to the services for providing output service but it also includes the services for setting up the premises of provider of output service - In the present case, all the input services involved are used for setting up the premises In the case of Musaddilal Projects Ltd. Vs. Comm of C.Ex., Cus and ST, [2017 (4) TMI 951 - CESTAT HYDERABAD], it was held that various inputs and input services used for construction of a building were eligible for CENVAT Credit prior to the amendment of law from 01.04.2011 - The present case also relates to the pre-amendment period (i.e., June 2007 - March 2009). The CENVAT Credit is therefore admissible. Applicability of Circular dated 04.01.2008 - Held that:- The proceedings before the Commissioner are vitiated and have been hit by administrative consideration - The Apex Court in the case of Orient Paper Mills Ltd. Vs. UOI, [1968 (5) TMI 15 - SUPREME COURT OF INDIA] held that Appellate Authority which exercised quasi-judicial power should not be influenced by departmental clarifications and Board Tariff Ruling while adjudicating the cases. Appeal allowed - decided in favor of appellant.
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