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TMI Blog2016 (3) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax on rent received. Also availed the Cenvat Credit of input services which are used for construction and maintenance of the various malls - by taking the view of decision taken by Tribunal in the case of Navaratna S.G. Highway Properties (P) Ltd. [2012 (7) TMI 316 - CESTAT, AHMEDABAD] and various other judgments, the appellant can avail the Cenvat Credit of input service of construction ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... renting out the shops in the mall to various parties, on which service tax is discharged under the category of Renting of Immovable property Services'. The appellants have availed the Cenvat Credit of input services which are used for construction and maintenance of the various malls. It is the case of the Revenue that appellant could not avail the Cenvat Credit on such inputs services. 5. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uction of the malls and subsequent utilization, we find that in the case of Navratna S.G. Highway Properties (P) Ltd (supra) (wherein one of the member of this bench Shri M.V. Ravindran was presiding) this Tribunal held in favour of the assessee by recording as under: 3.2 The definition of inputs' is limited to the definition of input services' as can be seen from the definition giv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice'. In this case also, without utilizing the service, mall could not have been constructed and therefore the renting of immovable property would not have been possible. The issue involved is squarely covered by the decision of the Hon'ble High Court of Andhra Pradesh. Since the service tax demand itself is not sustainable, the question of imposition of penalty does not arise. The appea ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -deposit of amount. The view expressed by the Hon'ble High Court is only prima-facie view. In the case of Navratna S.G. Highway Properties (P) Ltd (supra) and various judgments, the Tribunal has taken the final view while disposing the appeals. 9. In view of the foregoing, we find that the impugned orders are liable to set aside and the appeals are allowed with consequential relief, if any. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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