TMI Blog2020 (4) TMI 383X X X X Extracts X X X X X X X X Extracts X X X X ..... 01 - CESTAT MUMBAI] where it was held that merely by installation of duty paid capital goods, it can not be said that it is immovable goods all the capital goods were used in the shopping mall to facilitate the shop owners for operation of the mall, who have been given the shops on rent by the appellant. Therefore all these capital goods were directly used by the appellant for providing output service i.e. renting of immovable property service. Accordingly the cenvat credit on the capital goods is admissible. The appellant is entitled for Cenvat Credit on capital goods used in construction of mall which was given on rent by providing renting of immovable property service. Litter bin - HELD THAT:- The item does not fall under capital g ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Excise Service Tax, Nashik 2017 (11) TMI 301- Cestat Mumbai 2. M/s Deepak Fertilizers and Petrochemicals Corporation Ltd. vs Commissioner of Central Excise and Service Tax, Pune 2019 TIOL 1974 Cestat-Mum 3. M/s Upal Developers Pvt. Ltd. vs Commissioner of Central Excise, Lucknow 2019 TIOL -3143-Cestat- All 2.1 As regard the credit in respect of litter bin, the same was used for maintaining cleanliness in the mall. However, the appellant has inadvertently taken the credit as capital goods. But, the same was used as inputs for providing output services. He submits that credit is otherwise admissible. The lapse is also a procedural one. 3. Shri Sanjiv Kinker, learned Superintendent (Authorised Representative) appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... service of the appellant, therefore the cenvat credit is not admissible. Moreover, w.e.f. 7.7.2009 the said goods were excluded from the definition of input service. The larger bench of this Tribunal in the case of Vandana Global Ltd.(Supra) also held that credit of goods used for construction of building/structure is not admissible. We therefore uphold the demand of service tax amounting to ₹ 1,63,67,075/-. As regard the Cenvat credit availed amounting to ₹ 2,26,36,646/- on the capital goods, we find that all the capital goods fall under the definition of capital goods provided under cenvat credit rules 2004. The adjudicating authority denied the credit only on the ground that these capital goods after installation become immo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ssible to the appellant on the duty paid on capital goods and service tax paid on input services used in the setting up of the new premises i.e. the Mall which is later provided on rent and service tax has been paid on Renting of Immovable Property Service and the input services used in providing the said output services. Besides, the demand is also not sustainable being barred by limitation as the details of availing of the Cenvat Credit of the duty paid on Capital goods and service tax paid on input services used in setting up of the Mall and used for providing the output service has been intimated to the department in April 2010. Thus, the Appeal succeeds both on merit and limitation. In the result, the impugned order is set aside and th ..... X X X X Extracts X X X X X X X X Extracts X X X X
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