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TMI Blog2013 (4) TMI 146X X X X Extracts X X X X X X X X Extracts X X X X ..... reon should have been availed and utilized for payment of service tax on the 'output service' of 'Renting of Immovable Property'. It would appear that the 'input services' which were used in the construction of the building by the appellants' contractors are far removed from the appellants' 'output service' so that no nexus can be claimed between those 'input services' and the appellants' 'output services'. This is the view which this bench took in the case of Millennia Realtors Pvt. Ltd. [2013 (4) TMI 153 - CESTAT, BANGALORE] and, therefore, the cited Stay Order would operate against the appellant. Prima facie, the appellant has no case against the impugned demand of service tax which arises out of wrong utilization of CENVAT credit. Co ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice tax is on account of utilization of CENVAT credit taken on various services which were treated as 'input services' vis-a-vis 'Renting of Immovable Property' (output service). These services include 'Architect Service', 'Erection, Commissioning and Installation Services', 'Management Consultancy Services', 'Real Estate Agency Services' 'Consulting Engineer's Services' etc. which were used in the construction of the buildings. The finished buildings were the subject matter of the 'output service' of 'Renting of Immovable Property'. 'Commercial or Industrial Construction Service' was provided by contractors to the appellant in respect of these buildings. 2. On the above facts, the question which arises before us is whether the 'input s ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... disclosed in the periodical service tax returns and, therefore, the extended period of limitation was not invokable in this case on the alleged ground of suppression of facts. According to the learned counsel, the amount of service tax which was at best demandable for the normal period of limitation will be about Rs.20 Lakhs only. 4. Learned Commissioner (AR) opposes the present application, on the strength of the relevant findings recorded in the impugned order. He emphasises the point that the assessee's right to avail CENVAT credit on the 'input services' in question was rightly determined in the impugned order with reference to 'Commercial or Industrial Construction Service' as 'output service'. On the other hand, their right to util ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... No.A235/WZB (Ahd.) dated 08.12.2011 passed by a coordinate bench of this Tribunal, we note that the appellant in that case did not utilize the credit taken by them amounting to over Rs.1.4 crores in respect of 'input services' relating to construction of commercial building. This apart, the learned counsel for the appellant has not been able to state any ratio as disclosed by the said Final Order. Therefore, prima facie, the appellant cannot claim any support from the said Final Order. 5.2. Reverting to the facts of the present case, we note that it is not in dispute that all the services on which CENVAT credit was availed by the appellant were 'input services' for 'Commercial or Industrial Construction service' which were rendered to th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the facts and circumstances of this case, nevertheless, the appellant can canvass only an arguable case on the limitation issue and nothing more than that. There is no plea of financial hardships in the present application. Though the stay application says that the construction industry is generally facing a financial crisis, there is no specific plea of financial hardships of the appellant. 6. In the totality of the facts and circumstances of the case, considering the debatable nature of the limitation issue, we refrain from asking for full deposit of the service tax demanded. We direct the appellant to pre-deposit an amount of Rs.One Crore (Rupees One Crore only) within 6 weeks and report compliance to the Assistant Registrar on 16.08.2 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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