TMI Blog2013 (6) TMI 322X X X X Extracts X X X X X X X X Extracts X X X X ..... erner Ltd. [2011 (2) TMI 1276 - CESTAT, BANGALORE] the services were utilized by the appellant for the purpose of enhancement of his business. As decided in M/s. Coca Cola India Pvt. Ltd. Versus The Commissioner of Central Excise, Pune-III [2009 (8) TMI 50 - BOMBAY HIGH COURT] each limb of the definition can be considered as independent eligible for exemption. If that be so, in the factual matrix of this case as the said services were, directly or indirectly, used for the purpose of their business, credit cannot be denied. Accordingly, impugned order is set aside and appeal is allowed with consequential relief. The appellant has made out the case in his favour. - E/10106/13 & E/1447/2011 - A/10325-10326/WZB/AHD/2013, M/10988/WZB/AHD ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... New Delhi and various places. As it appeared that such services did not qualify as input services defined in Rule 2(1) of Cenvat Rules, 2004, a show cause notice dated 09.12.11 was issued to the appellants proposing the recovery of cenvat credit amount of Rs.1,11,240/- under Rule 14 of Cenvat Credit Rules, 2004 read with proviso to Section 11A (1) of Central Excise Act, 1944, invoking extended period along with interest under rule 14 ibid of the Rules ibid read with Section 11AB of the Act ibid. In this notice penalty was also proposed to be imposed on the appellant under Rule 15 of the Cenvat Credit Rules, 2004 read with Section 11AC of the Central Excise Act, 1944. The adjudicating authority vide the impugned order, confirmed the recovery ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant before availing cenvat credit of the service tax paid. 8. I have considered the submissions made by both sides and perused the records. 9. The issue involved in this case is regarding the eligibility of the appellant to avail cenvat credit of the service tax paid on the renting of their property. It is undisputed that such properties have been taken on rent by the appellant for display of their final product i.e. vitrified tiles. It is also undisputed that the service provider has discharged the service tax under the category of renting of immovable property services. I find that the appellant has produced the chartered accountant certificate before the first appellate authority who has recorded that the said certificate does ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The issue involved in this cast is whether the appellant is eligible to the Cenvat Credit of the service tax paid on the services i.e. architect services, authorized service station, interior decoration services, real estate agents services and stock broker services. It is undisputed that the services were utilized by the appellant for the purposes which as recorded in lower authorities' orders is reproduced :- a. Architect Services and Interior Decorator Service : Cenvat credit availed on the Service Tax charged by the Architect towards construction of BFW Tech Center at Pune which is used for marketing purposes such as demonstration of range products and for giving training to customers on using their product to their client. H ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ancement of his business. The definition of input service under Rule 2(1) of the Cenvat Credit Rules very clearly indicates this. I may reproduce the said rule, hereunder :- 2(1) "input service' means any service. - (i) used by a provider of taxable service for providing an output service, or (ii) used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from 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 of sales promotion, market research, storage upto ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of input service can be considered as an independent benefit or concession exemption. If an assessee can satisfy any one of the limbs of the above benefit, exemption or concession, then credit of the input service would be available. This would be so even if the assessee does not satisfy other limb/limbs of the above definition. To illustrate, input services used in relation to setting up, modernization, renovation or repairs of a factory will be allowed as credit, even if they are assumed as not an activity relating to business as long as they are associated directly or indirectly in relation to manufacture of final products and transportation of final products upto the place of removal. This would follow from the observation of the Supre ..... X X X X Extracts X X X X X X X X Extracts X X X X
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