TMI Blog2018 (2) TMI 840X X X X Extracts X X X X X X X X Extracts X X X X ..... vices availed by the appellant during the course of raising finance for the construction of the mall which is further used by the appellant for business or commerce - Held that: - we are in agreement to the appellant that the finance arrangement is attributable to the appellant’s creation of the mall which are regularly used for providing taxable output service. Such finance is with reference to the business of the appellant and will be covered as input service - credit allowed. Appeal allowed in part. - ST/56675-56676/2013-[DB], ST/50575/2014 - A/50072-50074/2018-CU[DB] - Dated:- 5-1-2018 - Dr. Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) Present Shri A.K. Batra, CA for the appellant Present Shri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , on monthly basis, certain parking charges from the owners/employees of the shops, who rented the shops in the mall. He is not pressing against the said portion of the demand. On the second issue he submitted that finance raised for of the creation of the commercial mall is rightly eligible as credit to the appellant. The mall is used for providing taxable services on which they are paying Service Tax. As such the said DOFS is directly attributable to the final output service on which tax is being discharged. 3. The Ld. AR reiterated the findings of the lower Authority and submitted that the finance raised is with reference to creation of immovable property and cannot be considered as taxable output service. 4. We have heard both si ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ill be covered as input service. In this connection, we rely upon the following decisions of the Tribunal. (i) M/s Vikhroli Corporate Park Vs Commissioner of Service Tax, Mumbai-II dated 02.12.2016 cited as 2016-TIOL-3265-CESTAT-MUM. (ii) M/s Vamona Developers Pvt Ltd Vs CC CE ST, Pune-III dated 02.12.2015 cited as 2015-TIOL-2705-CESTAT-MUM. (iii) Maharashtra Cricket Association V/s Commissioner of Central Excise, Pune-III dated 29.10.2015 cited as 2015-TIOL-2418-CESTAT-MUM. (iv) Navaratna S.G. Highway Prop. Pvt. Ltd. dated 08.12.2011 cited as 2012 (28) S.T.R. 166 (Tri-Ahmd.) (v) Bellsonica Auto Component India Pvt. Ltd. dated 28.11.2013 cited as 2016 (46) S.T.R. 377 (Tri.-Del.) (vi) Oberoi Mal ..... X X X X Extracts X X X X X X X X Extracts X X X X
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