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2019 (4) TMI 327

to construction of the hotel building to another person - Held that:- The hotel construction is not the end activity of the appellants. Rather their end activities are providing various taxable services like accommodation, restaurant services, spa services and other related services in the said Hotel and they have availed credit in respect of these services which are other than construction service. They have, therefore, fulfilled the conditions specified in Rule 2(l) ibid and thus the appellant is entitled to the credit of the same under the provision of Rule 3(1) ibid. - Credit allowed - appeal allowed - decided in favor of appellant. - APPEAL NO: ST/87254, 87258/2018 - A/85659-85660/2019 - 3-4-2019 - Shri Ajay Sharma, Member (Judicia .....

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th the show cause notices were adjudicated separately, by which the adjudicating authority through separate orders-in-original upheld both the show cause notices. On Appeal, the ld. Commissioner vide impugned order dated 27.3.2018 rejected both the Appeals filed by the Appellant. 3. I have heard ld. counsel for the Appellant and ld. Authorised Representative for the revenue and perused the records. According to the ld. counsel, the Appellant has availed credit in respect of services other than construction service and for this purpose he produced the certificate issued by various State Government agency as well as the ST-3 returns filed by the hotel division of the Appellant. He stated that the Appellant had availed credit in respect of inp .....

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to be sale within the meaning of clause (29A) of article 366 of the Constitution; or ….. Input and Input services have been defined in Rules 2(k) and 2(l) of the Cenvat Credit Rules, 2004 and the same are extracted as under:- 2(k) input means- (i) all goods, except light diesel oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in re .....

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execution of a works contract and construction services including service listed under clause (b) of section 66E of the Finance Act (hereinafter referred as specified services) in so far as they are used for - (a) construction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or; (B) services provided by way of renting of a motor vehicle, in so far as they relate to a motor vehicle which is not a capital goods; or (BA) service of general insurance business, servicing, repair and maintenance, in so far as they relate to a motor vehicle which is not a capital go .....

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Sahmita Storages (P) Ltd.; 2011 (270) E.L.T. 33 (A.P.) the issue before the Hon ble High Court of Judicature for Andhra Pradesh was whether the assessee therein, provider of storage and warehousing service, was entitle for credit of central excise duty under Rule 2 & 3 of the Cenvat Credit Rules, 2004, which was paid by the assessee on cement and TMT bar used for construction of warehouse for providing storage facility and the Hon ble High Court has upheld the order of the Tribunal holding the assessee eligible to claim credit under the CENVAT Credit Rules, 2004 and has held that that the assessee is entitle to claim cenvat credit on cement and TMT bar used for providing storage facility without which storage and warehousing services co .....

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rvice. 8. Similarly this Tribunal in the matter of Oberoi Mall Ltd. vs. CST, Mumbai-II; 2017 (47) STR 292 (Tri.-Mumbai) while following the decision of the Hon ble High Court in the matter of Sai Sahmita Storages (P) Ltd. (supra) and of this Tribunal in the matter of Vamona Developers Pvt. Ltd. (supra) has decided the issue in favour of the Appellant therein and held that the appellant therein is entitle to avail the cenvat credit on various input services used by them for the construction of malls, which were rented out. 9. I have gone through the list of services on which the cenvat credit has been availed by the appellant, the agreement as well as the invoices and I am of the view that none of these services are related to construction. .....

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