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2016 (3) TMI 854 - CESTAT MUMBAI

2016 (3) TMI 854 - CESTAT MUMBAI - TMI - Availment of Cenvat credit - Whether the appellant had availed the Cenvat Credit of input service of construction services and other services is correct or otherwise - Appellant constructed various malls and rented the same to various parties and discharge of service tax on rent received. Also availed the Cenvat Credit of input services which are used for construction and maintenance of the various malls - by taking the view of decision taken by Tribunal .....

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t. For the Respondent : Mrs P V Shekhar, D C (AR) ORDER Per M V Ravindran All these appeals are directed against Order-in-Original No. 04-06/ST/RS/2014 dated 30/02/2014. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether the appellant had availed the Cenvat Credit of input service of construction services and other services is correct or otherwise. 4. The appellants have constructed malls at various locations for renting out the shops in the mall to .....

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ties (P) Ltd. - 2012 (28) STR 166 (Tri-Ahmd). and by final order No. A/3807/15 dated 02-12-2015 of this bench. 6. Ld. departmental representative submits that in the case of Galaxy Mercantile Ltd. - 2014 (33) STR 3 (All.), Hon'ble High Court of Allahabad has held availment of Cenvat Credit on the construction services is incorrect. 7. The submission made by the Ld. C.A. has strong force in as much, there is no dispute, that the appellant has constructed various malls and rented the same to v .....

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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 the definitions of input and input service are pari-materia as far as the .....

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