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TMI Blog2021 (9) TMI 83X X X X Extracts X X X X X X X X Extracts X X X X ..... edit of Service Tax paid on input services which have been used for the construction of Mall, further used/usable for providing taxable output service is admissible to the appellants. 3. Briefly stated, the facts of the case are that M/s Indore Treasure City Market (Private) Limited, the appellant was engaged in the business of setting up and managing shopping centres, family entertainment centres, multiplexes, etc. popularly known as "Malls". The appellant registered itself with the Service Tax Department for Renting of Immovable Property Service, Maintenance and Repair Services, Advertising Services, GTA Services, Management Consultancy Services, etc., intended to be provided by them. The appellant availed the credit on inputs like cemen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tly 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 relation to manufacture of final products or for any other purpose, within the factory of production; (ii) all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output service; Explanation 1.- The light diesel oil, high speed diesel oil or motor spirit, commonly known as petrol, shall not be treated as an input for any purpose whatsoever. Explanation 2 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 26.06.2019 passed by this Bench in M/s Raipur Treasure Island Private Limited vs. Commissioner of Customs [Service Tax Appeal No. 50615 of 2015 decided on 26.06.2019 ]. He also relies upon the following cases: I. Commissioner of Central Excise vs. Sai Samhita Storages (Private) Limited [[2012] 17 Taxman.com 107 (AP) and other cases.] II. Mundra Ports and Special Economic Zone Limited vs. Commissioner of Central Excise and Customs [2015-TIOL-1288-HC-AHM-ST ] III. Galaxy Mercantiles Limited vs. Commissioner of Central Excise and Service Tax Commissionerate [2018-TIOL-3789-CESTAT-ALL ] IV. M/s DLF Promenande Limited vs. Commissioner, Service Tax, Delhi [Service Tax Appeal No. 54213 of 2014 decided on 29.01.2020 ] 9. He further ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit availed by them even after being requested. Learned Authorized Representative submits that the case laws relied upon by the appellant are not relevant as the facts of the case are different. 11. We find that the main objections of the Revenue in the instant case is that the appellant registered itself for services provided by an Architect, Business Auxiliary Services, Goods Transport Agency Services, Renting of Immovable Property Services etc. and did not register for the services of Construction of a Commercial Building or Complex or for the Works Contract Services and therefore, there is no nexus between the input services availed and the services provided. Department also contends that the appellant has not submitted evidence to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ation dated 29 April, 2011 issued by CBEC, 'input services' received prior to 1 April, 2011 were admissible for CENVAT credit. It has also been stated that the 'input services' in question were received by the appellant before 1 April, 2011 in the grounds of appeal also. The appellant has specifically come out with a case that the CENVAT Credit availed by the appellant for the period 2011-12 pertains to input services received by the appellant prior to 1 April, 2011. In this connection, the relevant pages of the CENVAT Register for the period 2011-12 have also been enclosed. 22. The Commissioner has not examined this aspect and has merely observed that in view of the amendment made in the definition of 'input service' with effect from 1 A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he credit availed by the appellant before 01.04.2011. Therefore, in view of the above discussion, it is held that the appellant has correctly availed the credit on inputs and input services, the duty and tax on which has been paid by the appellant. To that extent, the impugned order is not sustainable. 16. Having decided the issue on merits, we turn our attention to the other issues like time bar and availability of credit to the appellant. The appellant submits that it had been regularly filing the ST-3 Returns and as such nothing was suppressed by it so as to invoke of the extended period. 17. On the other hand, learned Authorized Representative submits that there was no mention of CENVAT credit in the Returns filed till September 2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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