TMI Blog2018 (5) TMI 1302X X X X Extracts X X X X X X X X Extracts X X X X ..... ing Cenvat Credit as per the provisions of the provisions of Section 2 (1) of the Cenvat Credit Rules, 2004 - credit on capital goods allowed. Appeal allowed - decided in favor of appellant. - Appeal No. ST/57043/2013-DB - ST/A/51699/2018-CU[DB] - Dated:- 20-4-2018 - Justice Dr. Satish Chandra, President And Mr. V. Padmanabhan, Member (Technical) Present Shri Narender Singhavi, Advocate for the appellant Present Shri R.K. Majhi, DR for the respondent Per: Justice Dr. Satish Chandra 1. The present appeal is filed against the Order-in-Original No. 3-7/2013 dated 21/01/2013. The period of dispute is April, 2007 to March, 2012. 2. Brief facts of the case are that the appellants were engaged in providing the servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld show that, unless excluded, all goods used in relation to manufacture of final product and for any other purpose used by a provider of taxable service for providing an output service are eligible for Cenvat Credit. Relying on the said ruling, in Para 17 Single Member Bench of this Tribunal in the above stated case of DLF Cyber City Developer Ltd. has held as follows:- In view of the above analysis, I hold that as all the inputs/input service has been used by the appellant for construction of a building which has been let out by the appellant and paying service tax thereon under the category of Renting of Immovable Service therefore, the appellant is entitled to avail cenvat credit. Accordingly, I do not find any merit in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n terms of Rule 2 (a) (ii) of the Cenvat Credit Rules, 2004, the appellant is entitled to avail Cenvat Credit. Further, this Tribunal observed as under: It is undisputed that the services are utilized for bringing to existence building which is used by the appellants for hospitability business and is used for rendering output services like mandap keeper and health club and fitness centre and dry cleaning service and internet caf services. It is an unimaginable that a hotel can render these services without a building in its place. In our considered view, the input services are availed by the appellant in respect of works contract services, project management services and architectural professional services used for construction of a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... reproduced sub-rule, that input services includes the services used in relation to setting up, modernization, renovation of premises of provider of output services. In the case in hand, the definition is reproduced as above categorically will apply and the clarification given by the Board in CBEC Circular dated 04/01/2008 is going beyond the definition as reproduced is herein above. We find that similar issue as to eligibility to avail the CENVAT credit on design and engineering of pipe line services rendered by the pipeline laying of contractors, was denied in the case of Reliance Gs Transportation Infrastructure Ltd. (supra) , holding that these services were utilized for bringing into existence an immovable property. The Bench after con ..... X X X X Extracts X X X X X X X X Extracts X X X X
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