TMI Blog2018 (11) TMI 835X X X X Extracts X X X X X X X X Extracts X X X X ..... nt. - ST/2097/2010, ST/120/2012, ST/203/2012, ST/26950/2013 - A/31314-31317/2018 - Dated:- 5-10-2018 - Mr. M.V. Ravindran, Member (Judicial) And Mr. P. Venkata Subba Rao, Member (Technical) Shri S. Thirumala, Advocate for the Appellant. Shri Arun Kumar, Dy. Commissioner/AR for the Respondent. ORDER Per: M.V. Ravindran. 1. Since all the 4 appeals are in respect of the same assessee and issue involved being the same, all the appeals are disposed of by common order. 2. Heard both sides and perused the records. 3. During the period in question, appellant herein had availed Cenvat Credit on service tax paid on input services while constructing an IT park. Appellant, after construction of such IT park had re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CCE ST, Aurangabad [2018 VIL 321 (CESTAT-Mumbai)]. It is his further submission that one more issue in the first appeal is regarding allegation that appellant had availed Cenvat Credit of the services rendered prior to the registration of their output services with the authorities, for which he submits that various decisions and one of them, Vamona Developers Pvt Ltd Vs CCCE ST, Pune-III [2016 (42) STR 277] had held that service tax credit cannot be denied only on the ground that registration was obtained subsequent to the receipt of services. 5. Learned departmental representative reiterates the findings of the lower authorities and submits that Circular No.98/1/2008-ST dated 04.01.2008 was followed by the lower authorities; that in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er services. 8. We find that similar issue came up before the Tribunal in the case of Navaratna SG Highway Prop Pvt Ltd (supra) wherein the bench after considering all the issues, along with the definition of input services and inputs, in Para 3.2, held as under. 3.2 . The definition of inputs is limited to the definition of input services as can be seen from the definition given above. Credit of duty paid on inputs is available when the inputs are used for providing an output service . Therefore, there is a need to say that the inputs have been used for providing an output service . In the case of input service , the definition includes input services used by a provider of taxable service for providing an output service. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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