2011 (12) TMI 371

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..... truction of warehouses - learned counsel submits that the Commissioner (Appeals) has relied upon the Board's circular F. No.98/1/2008-3T, dated 04.01.08 to deny the credit - In this case the property itself is going to be rented out and therefore the appellant has a better case than the office of the provider of the service since without the building itself there cannot be any service - Decided in .....

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..... 2. The learned counsel submits that the Commissioner (Appeals) has relied upon the Board's circular F. No.98/1/2008-3T, dated 04.01.08 to deny the credit. He submits that since the service and the input on which credit has been taken have been utilized in construction of warehouse which has been rented out the issue is squarely covered by the definition of input service which includes service us .....

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