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TMI Blog2013 (4) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... aintenance and Repair Service, Architect Service and Works Contract Service". The present dispute relates to buildings constructed by the appellant and given on rent to third parties. The construction of complex has been undertaken by engaging contractors. The appellants have treated items like Cement, Iron and Steel, Tiles, Marbles, Granite, Diesel Generators, Aluminium Glazing and Electrical Items which were used in the construction of the buildings and also variety of services utilized in connection with construction of the buildings as inputs/input services and availed credit. The credit so availed stands utilized for paying service tax on the service of "Renting of Immovable Property". 2.2 In pursuance of two show-cause notices, the C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services of 'Renting of Immovable Property' does not arise and therefore, the impugned inputs and input services should be held to have direct nexus with the output service. (e) In this regard, he relies on the decision of the Hon'ble High Court of Andhra Pradesh in the case of Commissioner of Central Excise, Visakhapatnam Vs. Sai Samhita Storages (P) Ltd. [(2011) 45 VST 467 (AP) wherein extending of credit in respect of cement and TMT bars used in building storage facilities which, in turn, were used for rendering warehousing services was upheld. He also relied on the stay order of the Tribunal in the case of Navratan S G Highway Properties Pvt. Ltd. Vs. CST, Ahmedabad - (2011-TIOL-1703-CESTAT-AHM) wherein the credit on vari ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submission of the learned counsel that the inputs like cement, iron and steel, tiles, marbles, granite, etc. which were used in the construction of the buildings can be treated as inputs in relation to the 'Renting of Immovable Property Services'. They may qualify to be input for earlier stages and not for the purpose of the impugned output service. The learned advocate fairly submits that about Rs.2.6 crores out of Rs. 13.75 crores and Rs. 13.76 crores out of Rs. 19.6 crores of the credit related to inputs. Prima facie, out of the total amount of about Rs. 33 crores, the appellant may not be eligible for credit of about Rs. 16 crores which relate to inputs. 5.3 However, many services like security service, services relating to partition o ..... X X X X Extracts X X X X X X X X Extracts X X X X
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