TMI Blog2013 (10) TMI 912X X X X Extracts X X X X X X X X Extracts X X X X ..... of output service’. There is no dispute that input service was utilized for setting up the building and after completion of the building the applicant used for renting of immovable property which is an output service. So the denial of credit on input service utilized on renting of immovable property, prima facie is not justified Regarding the denial of credit on input service used in ‘Management, Maintenance or Repair Service’, on perusal of the list of various input services, we find that some services such as Architect Service, Interior decorator, Insurance Auxiliary Service, Erection and Commissioning or Installation, Security Agency Services etc. cannot be utilized for the output service namely ‘Management, Maintenance or Repair Ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Denial of CENVAT credit on construction services Oct. 2005 to March 2010 23,73,56,255/- 2. Service Tax on electricity charges Oct. 2005 to March 2010 6,41,87,808/- 3. Service Tax on fit out charges Oct. 2005 to March 2009 34,20,527/- Total 30,49,64,590 2. The learned senior counsel submits that for proper appreciation of the case, the denial of CENVAT credit may be categorized as under:- S. No. Period Denial of CENVAT Credit (In Rupees) 1. Prior to 16.6.2005 5,16,774/- 2. From 16.6.2005 to 1.6.2007 11,63,81,259/- 3. Post 1.6.2007 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... setting up, modernization, renovation or repairs of a factory, premises of provider of output service. He submits that in the present case the applicant used the input service to setting up the building and management, maintenance or repair service is the output service. He submits that the applicant is paying service tax on the maintenance charges from October 2005 which was not included in the registration certificate as it was issued on real estate agents service. The adjudicating authority accepted that the registration certificate did not take away the characteristics of service rendered under the service tax category of Management, Maintenance or Repair Service . In effect, the adjudicating authority accepted the output service Man ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould show consulting engineering service, architect service, interior decorator service, insurance auxiliary service etc. cannot be related with Management, Maintenance or Repair Service . 4.1 Regarding the denial of credit on post-1.6.2007, he submits that the credit availed on the input service prior to 1.6.2007 cannot be utilized for renting of immovable property which was introduced on 1.6.2007. He relied upon the decision of the Tribunal in the case of Rattha Holding Co. Pvt. Ltd. Vs. Commissioner of Service Tax, Chennai 2013 (30) STR 66, CCE, Surat Vs. Aneri Construction -2012 (286) ELT 639 and Stay Order No. 57 58/2012 dated 12.1.2012 in the case of M/s. Millennia Realtors Pvt. Ltd. Vs. CST, Bangalore. 4.2 Regarding the demand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e building the applicant used for renting of immovable property which is an output service. So the denial of credit on input service utilized on renting of immovable property, prima facie is not justified. The case law relied upon by the learned AR would be examined at the time of appeal hearing. 6. Regarding the denial of credit on input service used in Management, Maintenance or Repair Service , on perusal of the list of various input services, we find that some services such as Architect Service, Interior decorator, Insurance Auxiliary Service, Erection and Commissioning or Installation, Security Agency Services etc. cannot be utilized for the output service namely Management, Maintenance or Repair Service . There is some force in th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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