TMI Blog2013 (4) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... trinsically co-related the services received by them from various service providers. I find that the appellants have made out a case in their favour. Accordingly, the impugned order is liable to be set aside. - Appeal No.ST/67, 266/2011 - Final Order Nos. A/10385-10386/2013-WZB/AHD - Dated:- 12-2-2013 - MR.M.V. RAVINDRAN, J. For the Appellant: Shri S. R. Dixit, Adv. For the Respondent : Shri Manoj Kutty, A.R. JUDGEMENT Per: M.V. Ravindran: Both these appeals are raising a common question and is in respect of very same assessee and hence are being disposed by a common order. 2. The relevant facts that arise for consideration are that the appellant herein is providing the services of renting of immovable property se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt had discharged the Service Tax liability and availed CENVAT Credit of input services which are received by them. He would submit that the Service Tax paid on various input services are required by them for their business i.e. renting of godowns to various peoples. He would submit that the issue is no more res-integra and is covered by the judgment of the division Bench of this Tribunal in the case of Navaratna S.G. Highway Prop. Pvt.Ltd. 2012 (28) STR 166 (Tri-Ahmd), CCL Products (India) Ltd 2009 (16) STR 305 (Tri-Bang), and the judgment of Hon'ble High Court of Mumbai in the case of Coca Cola India Pvt.Ltd. 2009 (242) ELT 168 (Bom.). He relies on these decisions for the proposition that the services provided by the appellant i.e. rentin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant i.e. renting of godowns to various persons. 7. I find that the judgment of this Tribunal in the case of Navaratna S.G. Highway Prop. Pvt.Ltd (supra) is on an issue which is similar to the issue in the case in hand. The ratio of the said judgment is as under: 3.2 The definition of input s is limited to the definition of input services as can be seen from the definition given above. Credit of duty paid on inputs is available when the inputs are used for providing an output service. Therefore, there is a need to say that the inputs have been used for providing an output service. In the case of input service, the definition includes input services used by a provider of taxable service for providing an output service. Therefore th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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