TMI Blog2023 (4) TMI 606X X X X Extracts X X X X X X X X Extracts X X X X ..... setting up has been deleted from the definition? - HELD THAT:- In the present case activity was that of construction and therefore the services stated such as architect service, telephone expenses etc. were input services and therefore the Service Tax paid on the said services is eligible as CENVAT Credit to the appellant. Appeal allowed. - Service Tax Appeal No. 87325 of 2019 - Final Orde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... definition of input service under Rule 2(l) of CENVAT Credit Rules, 2004, with effect from 01.04.2011, the said CENVAT Credit was admissible to the appellant or not specifically after the words setting up has been deleted from the definition. The lower authorities have held that the construction of hotel premises at Hyderabad and Delhi was setting up and therefore denied CENVAT Credit part. Lea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... works contract services, project management services and structural professional services used for construction of a building which subsequently is to be used for rendering the taxable output services . It was further held that CENVAT Credit on input services which are used for bringing into existence of immovable property are eligible for availment of CENVAT Credit by this Tribunal. 4. Foll ..... X X X X Extracts X X X X X X X X Extracts X X X X
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