TMI Blog2012 (11) TMI 574X X X X Extracts X X X X X X X X Extracts X X X X ..... 0 - A/47/WZB/AHD. OF 2012 - Dated:- 17-1-2012 - P. BABU, J. S.R. Dixit for the Appellant. S.K. Mall for the Respondent. ORDER 1. M/s. Venus Investments, Vadodara are engaged in providing taxable services falling under category of renting of immovable property services. On verification it was detected by the department that they have wrongly availed cenvat credit of Rs. 5,05,974 under category of commercial or industrial construction services as input service for construction of an immovable property. The Revenue's contention was that such services is neither input service for output service nor immovable property service is service for goods in terms of rule 2(A)(i) read with rule 6 of Cenvat Credit Rules, 2004. The or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the manufacture of final products and [clearance of final products upto the place of removal,] and includes services used in relation to setting up modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry, and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal. It was argued by him that the definition given ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... en wide import, as contended by the ld. Advocate and is required to be expanded to such an extent so as to cover the raw materials used for construction of port buildings or jetty etc., the difference in the definitions, as carved out by the legislation, would get diminished and blurred. The legislation in it wisdom has given extended meaning to the definition of input as contained in clause (i) and comparatively a simple and restrictive meaning as contained in clause (ii). If the identical treatment is to be given to the definition of inputs as contained in clause (ii), the distinction drawn by the legislation, i.e. by giving wider scope to the definition of input as contained in clause (i) and restricted as given in clause (ii) would beco ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uch, we do not agree with the ld. Advocate that such cement and steel can be held to be eligible inputs used for providing the output port service." 5. The Larger Bench in the case of Vandana Global Ltd. v. CCE 2010 (253) ELT 440 (Tri -LB) Raipur has dealt with the issue in detail. The findings in both the cases (supra) will answer the contentions of the appellant. 6. Shri S.K. Mall, learned SDR while arguing the case for the department stated that the commercial or industrial construction service or works contract service is an input service for the output service namely immovable property. Immovable property is neither subjected to central excise duty nor to service tax and input credit of service tax can be taken only if the output i ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
