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TMI Blog2016 (2) TMI 443X X X X Extracts X X X X X X X X Extracts X X X X ..... hri B L Narasimhan, Adv. For the Respondent : Shri Amresh Jain, DR ORDER PER: B RAVICHANDRAN: The applicant is engaged in providing taxable service of renting of immovable property and many other services. They were availing credit on input services, inputs and capital goods. 2. Proceedings were initiated against the applicant to demand total cenvat credit of Rs. 4,13,91,405/- for the period ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty service. The output service was not possible without constructing and maintaining the building. The case of the applicant squarely falls under the "means" clause and credit is rightly eligible. Ld. Counsel submitted that inputs like cement, glass and capital goods like cable, control panel etc. were all eligible for credit as they have direct nexus to their output service. He further relied on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... une-III -2014 (35) STR 8655 (Bom.). He further pleaded that the Hon'ble Gujarat High Court decision in Mundra Port (supra) has not disturbed the ratio of Bharti Airtel (supra). He sought to distinguish the applicability of decision in Mundra Port on the ground that what was decided is on the question of who is eligible for cenvat credit and not on what items are eligible. 5. Heard both sides. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... resent case as output service involved there was storage and warehousing services and construction of mall cannot be equated to construction of warehouse. He relied on the decision of the Tribunal in Mundra Ports and Special Economic Zone Ltd. vs. CCE, Rajkot- 2009 (13) STR 178 (Tri Ahmd.). We find the distinction sought to be made by the ld. Commissioner based on the category of output service is ..... X X X X Extracts X X X X X X X X Extracts X X X X
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