TMI Blog2012 (7) TMI 316X X X X Extracts X X X X X X X X Extracts X X X X ..... on of input and input service are pari materia as far as the service providers are concerned. As decided in CCE, VISAKHAPATNAM-II Versus SAI SAHMITA STORAGES (P) LTD.[2011 (2) TMI 400 HC)] that that without use of cement and TMT bars for construction of warehouse assessee could not have provided 'storage and warehousing service'. In the present case also, without utilizing the service like tours and travel agent services, security service, air ticket booking services,etc. mall could, not have been constructed and therefore the renting of immovable property would not have been possible - in favour of assessee. - ST/568 of 2010 - A/235/WZB/(AHD.) of 2012 - Dated:- 8-12-2011 - M.V. RAVINDRAN, B.S.V. MURTHY, JJ. D.B. Shah and V. Khand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... them including 'construction of commercial complex service' on the ground that the 'input services' are not used by the appellant for providing 'output service' which is taxable. Besides demanding interest, penalty equal to the CENVAT credit availed was also imposed. 2. Heard both sides. The learned counsel for the appellant submitted that the 'input services' were used for construction of mall and the mall was owned by the appellant and appellant has used the space in the mall for renting and leasing. He submits that without a mall there cannot be an 'output service' and therefore the services utilized by them during the construction of mall are to be treated as 'input service' only. He relies upon the decision of the Tribunal in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Analysis Agency ( viii ) Bank Charges ( ix ) Professional fees against Environmental Clearance Certificate ( x ) Even Management Service ( xi ) Rent a cab Operator Service ( xii ) Food Expenses ( xiii ) Chartered Accountants Service ( xiv ) Real Estate Agency Service ( xv ) Advertising Agency Service ( xvi ) General Insurance Service ( xvii ) Construction Service ( xviii ) Repair and Maintenance Service ( xix ) Business Auxiliary Service ( xx ) Courier Service ( xxi ) Erection and Commissioning Service used for elevators and CCTV. ( xxii ) Airtime Charges ( xxiii ) Caterer Service ( xxiv ) Import of Services ( xxv ) Telecommunication Service ( xxvi ) Design Service Agency Service 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... all be levied tax on storage and warehousing services at 12% of the value of taxable service. The service tax payable is determined in accordance with Section 67(4) read with the Service Tax Rules, 1994 made in exercise of the powers under Section 94 of the Finance Act. There is no dispute that every provider of taxable service is entitled to claim CENVAT credit in relation to input service. Rule 2(k) and (I) of the Rules are relevant and they read as under. 2. Definitions.- (k) "input" means- all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation up to the place of removal. 7. A plain reading of both the above definitions would show that, unless excluded, ail goods used in relation to manufacture of final product or for any other purpose used by a provider of taxable service for providing an output service are eligible for CENVAT credit. In Maruti Suzuki Ltd. v. Commissioner of Central Excise , Delhi-III, [2009] 9 SCC 193 = 2009 (240) E.L.T. 641 (SC) the Supreme Court laid down as follows. 9. Coming to the statutory definition of the word "input" in Rule 2(g) in the CENVAT Credit Rules, 2002, ..... X X X X Extracts X X X X X X X X Extracts X X X X
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