TMI Blog2018 (8) TMI 331X X X X Extracts X X X X X X X X Extracts X X X X ..... Projects Ltd. Vs. Comm of C.Ex., Cus and ST, [2017 (4) TMI 951 - CESTAT HYDERABAD], it was held that various inputs and input services used for construction of a building were eligible for CENVAT Credit prior to the amendment of law from 01.04.2011 - The present case also relates to the pre-amendment period (i.e., June 2007 - March 2009). The CENVAT Credit is therefore admissible. Applicability of Circular dated 04.01.2008 - Held that:- The proceedings before the Commissioner are vitiated and have been hit by administrative consideration - The Apex Court in the case of Orient Paper Mills Ltd. Vs. UOI, [1968 (5) TMI 15 - SUPREME COURT OF INDIA] held that Appellate Authority which exercised quasi-judicial power should not be influenced by departmental clarifications and Board Tariff Ruling while adjudicating the cases. Appeal allowed - decided in favor of appellant. - ST/2573/2010-DB - Final Order No. 21081/2018 - Dated:- 2-8-2018 - HON'BLE MR. S.S GARG, JUDICIAL MEMBER And HON'BLE MR. P. ANJANI KUMAR, TECHNICAL MEMBER K.S. Ravi Shankar For the Appellant Mrs. Kavita Podwal, AR For the Respondent ORDER Per : S. S. Garg The present appeal is direc ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le in law being contrary to the statutory provisions prevalent during the relevant period which permitted CENVAT Credit on various input services used by a service provider for rendering taxable services, including renting of immovable property. He also submitted that the impugned order is contrary to Rule 2(l) of the CENVAT Credit Rules, 2004 which during the relevant period defined the expression input service both inclusively and exhaustively so as to encompass any service used by a provider of taxable service for providing an output service, and includes services used in relation to setting up .. the premises of provider of output service or an office relating to such . premises . He also submitted that the impugned order has not at all appreciated that the input services were eligible input services given the text of the statutory rules and credit related thereto ought not to have been denied by the respondent. It is his further submission that renting of immovable property was an activity apart from other activities conducted by the appellant which fell within the scope of the expression output service in Rule 2(p) of the CENVAT Credit Rule, 2004. He further submitted th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ommissioning service etc. used for construction of the premises are admissible input services for taking CENVAT Credit as against the output service of the appellant i.e. renting of immovable property and other related services on which Service Tax has been discharged. In order to appreciate the controversy, it is necessary to examine the definition of input service as provided under Rule 2 (l) of CENVAT Credit Rule, 2004 during the relevant time which is re-produced below: Input Services- As per Rule 2 (l) of CENVAT Credit Rules, 2004, (prior to 01.04.2011) input service means any service. (i) Used by a provider of taxable service for providing an output service, or (ii) Used by the manufacture, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products from the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory, premises of provider or output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage upto the place of removal, procurement of inputs, activities relating ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 70 (T) in which it has been held that CENVAT Credit on input services relating to construction activity, is allowable to real estate developers holding the Service Tax registration. The Tribunal followed the precedent in Infosys Ltd. Vs. Commissioner 2015 (37) STR 862 (T) in which it was held that the construction services used as input services for setting up a global training centre for rendering taxable services for commercial training and coaching, was admissible in law. The Tribunal also followed the Gujarat High Court decision in Mundra Ports Special Economic Zone Ltd. Vs. CCE, 2015 939) STR 0726 (Guj.) holding that input services used apart from inputs for providing taxable services from the jetty constructed (Port Services) would be allowable in law. 7.1 Further, we find that the Andhra Pradesh High Court in the case of CCE Vs. Sai Sahita Storages (P) Ltd., 2011 (23) STR 341 (AP) has held that the inputs used for construction of a warehouse to provide storage and warehousing services would be available as CENVAT Credit. The appellant submits that input services would also qualify as eligible services for the purpose of discharging the output tax liability on renting of ..... 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