9911796707
TMI Blog2013 (4) TMI 153X X X X Extracts X X X X X X X X Extracts X X X X ..... ated:- 12-1-2012 - Appellant Represented by: Shri K S Ravi Shankar R Dakshinamurthy, Advs. Respondent Represented by: Shri R K Singla, Commissioner (AR) CORAM: P G Chacko, Member (J), M Veeraiyan, Member (T) Per: M Veeraiyan: Heard both sides extensively on the stay petitions. 2.1. The appellant is engaged in providing Commercial and Industrial Construction Service, Construction of Complex Service, Renting of Immovable Property Service, Maintenance 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 l ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit. (c) In this context, he referred to the decision of the Hon'ble Supreme Court in the case of CWT Vs. Ramaraju Surgical Cotton Mills Ltd. [1967 (63) ITR 478 (S.C.)] to understand the meaning and scope of the terms 'setting up of the premises of the service provider'. (d) He further submits that if the buildings have not been constructed by the appellant, the question of renting them out and rendering the 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, Visakhapa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... grey fabric is an input for processed fabric, and the processed fabric is an input for readymade garments. Similarly, the telecom service is an output service for telecom service provider but the same is input service for many others. Notwithstanding, the liberal definition for the terms "input" and "input service", it cannot be say that the concept of nexus is absent. 5.2 We do not, prima facie , agree with the 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 impug ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
