2018 (5) TMI 1302 – CESTAT NEW DELHI – TMI – CENVAT credit – Renting of Immovable Property services – inputs – cement, glass and steels – input services – architect service and Works Contract Services – capital goods – Held that: – the identical issue has come up in the case of M/s Galaxy Mercantile Ltd. V/s Commissioner [2018 (4) TMI 1042 – CESTAT ALLAHABAD], where it was held that unless excluded, all goods used in relation to manufacture of final product and for any other purpose used by a provider of taxable service for providing an output service are eligible for Cenvat Credit – credit on input and put services allowed.
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Capital goods – Held that: – the appellant is entitled for availing Cenvat Credit as per the provisions of the provisions of Section 2 (1) of the Cenvat Credit Rules, 2004 – credit on capital goods allowed.
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Appeal allowed – decided in favor of appellant. – Appeal No. ST/57043/2013-DB – ST/A/51699/2018-CU[DB] – Dated:- 20-4-2018 – Justice Dr. Satish Cha
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as field present appeal. 3. With this background we heard Shri Narender Singhavi, Ld. Counsel for the appellant and Shri R.K. Majhi, Ld. DR for the Revenue. 4. After hearing both the parties and on perusal of record, it appears that the identical issue has come up in the case of M/s Galaxy Mercantile Ltd. V/s Commissioner Final Order NO. 70762/2018 dated 08/03/2018 where it was observed that: – 5. Having considered the rival contention and on perusal of case ready and on going through the case laws relied upon by learned counsel, we find that the issue is no more resintegra and the same has been settled through the ruling by Hon ble High Court of Andhra Pradesh at Hyderabad in above stated case of Commissioner of Central Excise, Visakhapatnam-II vs. Sai Sahmita Storages (P) Ltd. wherein in Para 7 the Hon ble High Court has ruled as follows:- In a pliant reading of both the above definitions would show that, unless excluded, all goods used in relation to manufacture of final product and
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ing of Immovable Property Service in the present case. We, therefore, set aside the impugned Order-in-Original and allow the appeal. The MISC Application No. ST/MISC/54064/2014 in APPEAL No. ST/3088/2012-CU[DB] 5 appellant shall be entitled for consequential relief as per law. 5. By following our decision (supra) we set aside the impugned order and allow the appeals. 6. Regarding the capital goods, the matter has come up before the Tribunal in the case of DLF Ltd. V/s CCE & ST, Delhi, Final Order No. 62037-62030/2018 dated 22/03/2018 where the issue pertaining to the capital goods for input service used for providing the output services namely renting of immovable property service, it was observed that the appellant is entitled for availing Cenvat Credit. The said order is reproduced below:- 3. Considering the fact that the said issue has already been examined by this Tribunal in the case of DLF Cyber City Developers Ltd., vide Final Order No.60018/2018 dated 03/01/2018, this Tribu
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in error to rely upon the Board Circular No.98/1/2008-ST dated 04/01/2008 in as much, the definition of input services during the relevant period does not bar availment of Cenvat Credit all input services. In order to appreciate correct position of law, the definition of input services under Rule 2 (1) of the Cenvat Credit Rules, 2004 as was during the relevant period of these cases is reproduced: Input service means any service, – (i) Used by a provider of taxable service for providing an output service; or (ii) Used by the manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal, and includes services used in relation to setting up, modernization, renovation or repairs of a factory premises of provider of output service or an office relating to such factory or premises, advertisement or sales promotion, market research, storage up to the place of removal, procurement of inputs, acti
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