TMI Blog2017 (10) TMI 805X X X X Extracts X X X X X X X X Extracts X X X X ..... er of Customs, Central Excise And Service Tax, Pune-III [2015 (12) TMI 1111 - CESTAT MUMBAI] referred. The construction service, mapping service and consulting engineer service fall in the definition of input service even before 01/04/2011 and after 01/04/2011 - the credit could not be denied on the ground that the services were used for construction of the premises which is not excisable - appeal dismissed - decided against Revenue. - ST/CROSS/20320/2017 in ST/20717/2017-SM, ST/20717/2017-SM - Final Order No. 22026 / 2017 - Dated:- 8-9-2017 - Shri S. S. Garg, Judicial Member Shri N. Jagdish, Superintendent ( AR ) For the Appellant Shri Somasekharan, Advocate For the Respondent ORDER Per : S. S. Garg The Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion for the taxable service provided and is to be included in the value for the purpose of charging service tax. During the period June 2007 to March 2012, though the appellant had been collecting rent and water charges from their clients, and common facility charges which related to security services in respect of hostel run by them for certain clients, they have paid service tax only on the rent, and not on the water charges or common facility charges. Further, during the period April 2008 to March 2012, they had not considered the entire receipts for computing taxable value for payment of service tax and had consequently short paid service tax to the tune of ₹ 2,31,049/-. It was also noticed that they had availed CENVAT credit of s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sustainable in law as the same has been passed without considering the Circular No.98/1/2008-ST dt. 04/01/2008 issued by the CBEC wherein it has been stated that CENVAT credit cannot be taken on the services used for construction of immovable property because the immovable property is not output service. He further submitted that the entire service tax credit taken on construction service, consulting engineer service and mapping service is against the CBEC circular as these three services do not fall under the definition of input service before 01/04/2011 and also after 01/04/2011 when the input service definition was amended. 5.1. On the other hand, the counsel for the assessee defended the impugned order and submitted that the learned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n Bench of this Tribunal, this issue has been considered at length and in all the decisions it has been held that construction service, mapping service and consulting engineer service fall in the definition of input service even before 01/04/2011 and after 01/04/2011 and hence the credit could not be denied on the ground that the services were used for construction of the premises which is not excisable. Further in the case of Ratan Melting Wire Industries cited supra, the Hon ble Supreme Court has held that a circular contrary to the statutory provisions has no existence in law. 6. After going through the judgment cited at par, I am of the considered opinion that there is no infirmity in the impugned order passed by the Commissioner(A ..... X X X X Extracts X X X X X X X X Extracts X X X X
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