TMI Blog2019 (1) TMI 432X X X X Extracts X X X X X X X X Extracts X X X X ..... ng the Railway Siding, the respondent is providing a taxable service for providing an output service, therefore, it is entitled to avail Credit under Rule, 2004 - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No.ST/175/2012 - FINAL ORDER No. 43173/2018 - Dated:- 10-12-2018 - Shri Madhu Mohan Damodhar, Member (Technical) And Shri P. Dinesha, Member (Judicial) Shri M. Karthikeyan, Advocate For the Appellant Shri B. Balamurugan, AC (AR) For the Respondent ORDER Per Shri Madhu Mohan Damodhar The facts of the case are that the appellants are engaged in providing of Renting of Immovable Property. They are registered in the service tax category of Renting of Immovable Property (RIP) Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emitted the property tax on their behalf; that however appellant deducted the property tax paid from the rent amount collected from the tenants to arrive at the taxable value for payment of service tax apparently resulting in non-payment of ₹ 15,365 towards service tax. Accordingly, SCN dt. 04.08.2010 was issued to appellants inter alia, proposing demand of ₹ 71,94,858/- on alleged ineligible credits availed during April 2007 to July 2007 and an amount of ₹ 15,365/- being short paid service tax for the period April 2008 to September 2009, with interest thereon and imposition of penalties under various provisions of law. Another SCN dt. 19.10.2010 was issued proposing a demand of an amount of ₹ 13,20,188/- with intere ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . A.R Shri B. Balamurugan supports the impugned order. 4.1 After hearing both sides and going through the facts of the case, we find that the Ld. Advocate is correct in his assertion that the ratio of the decisions cited by him fully support their appeal with regard to the disputed input service credits. 4.2 The Hon ble High Court of Chattisgarh in CCE ST Raipur Vs Vimla Infrastructure India P. Ltd. has held as under : 9. The respondent was issued show cause notice by the Commissioner on the ground that it has wrongly availed and utilized Cenvat credit and inadmissible Input Service Tax in Central Excise duty paid on Inputs and Capital Goods which have been used for construction of Railway Siding as the goods which were neit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nition of Input in Rule 2(k) that all the goods used in relation to manufacture of final product or for any other purpose used by a provider of taxable service for providing output service are eligible for Cenvat credit. 12. Yet again, the Gujarat High Court in the matter of Mundra Ports Special Economic Zone Limited v. CCE Cus. - 2015 (39) S.T.R. 726 (Guj.) has taken the same view by allowing Cenvat credit to the company who has constructed Jetty within the Port Area for providing Port Services. 13. For the above stated reasons, we answer the substantial question of law against the Revenue and in favour of the Assessee Company. 4.3 We find that all the decisions relied upon by the Ld. Advocate have consistently reit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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