TMI Blog2016 (8) TMI 292X X X X Extracts X X X X X X X X Extracts X X X X ..... appellant is entitled to cenvat credit of service tax paid on immovable property rent. - Decided in favour of appellant with consequential relief - E/26231/2013-SM - Final Order No. 20612/ 2016 - Dated:- 4-8-2016 - Shri S. S. Garg, Judicial Member For the Appellant : Shri Rajesh Kumar, CA For the Respondent : Shri Mohd Yusuf, AR ORDER Per S. S. Garg The present appeal is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on office premises amounting to ₹ 1,11,496/- (Rupees One Lakh Eleven Thousand Four Hundred and Ninety Six only) which was ineligible and accordingly show-cause notice was issued proposing to deny the cenvat credit to the extent of ₹ 1,11,496/- (Rupees One Lakh Eleven Thousand Four Hundred and Ninety Six only) and to recover the same along with interest and also proposed penalty. The ad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he clearly laid down law by the Larger Bench of the CESTAT in the case of ABB Ltd. Vs. CCE, ST 2009 (15) S.T.R. 23 (Tri.-LB)], wherein it was held that the inclusive definition of input service is independent and it covers services in addition to the services covered under the main definition. He further submitted that the impugned order has missed one of the specific entry sales promotion contain ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 up to the place of removal, and includes services used in relation to modernization, renovation or repairs of a factory, premises of provider of output service or an office relating to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ting maintenance of software, providing after sale service and also making efforts to sell the product and this sales promotion is specifically covered in the inclusive part of the definition of input service . 6. After hearing both the parties and perusal of the record and the definition of input service , I am of the considered opinion that the appellant s case is squarely covered in the defi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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