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TMI Blog2014 (2) TMI 708X X X X Extracts X X X X X X X X Extracts X X X X ..... ciple which is an adjective to the words in question. In the case of capital goods normally the goods arrive much earlier than it is put to use and credit of duty paid is always allowed and there is no reason why a different interpretation should be adopted for input services - The decision in CCE, Visakhapatnam Vs. Sai Sahmita Storages (P) Ltd. [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT] fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... estion was for constructing an immovable property and had no direct nexus with the output service to be provided. Revenue issued a show-cause notice proposing to deny such credit. On adjudicating an amount of Rs.85,30,411/- is confirmed along with interest and penalty against the applicant. Aggrieved by the order, the applicant has filed an appeal before this tribunal along with a stay petition fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... itted without any pre-deposit. 3. Opposing the prayer, the learned AR for Revenue submits that definition in Rule 2(l) of CENVAT Credit Rules, 2004 defines input service as services "used by a provider of output service for providing an output service" and not as services "intended to be used by a provider of output service for providing an output service". Since the word "used" is in past tense ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is not used as past tense of "use" but as past participle which is an adjective to the words in question. In the case of capital goods normally the goods arrive much earlier than it is put to use and credit of duty paid thereon is always allowed and there is no reason why a different interpretation should be adopted for input services. 5. In the matter of immovable property coming into existence ..... X X X X Extracts X X X X X X X X Extracts X X X X
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