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TMI Blog2016 (12) TMI 97X X X X Extracts X X X X X X X X Extracts X X X X ..... of CENVAT Credit Rules, 2004 and, as the taxes have been paid on common services used for property that is not in use by the appellant as recipient of service, availament of CENVAT credit is within the scope of the Rules. CENVAT credit allowed - appeal allowed - decided in favor of appellant. - Appeal No.ST/87643/2015 - Order No.A/93774/16/SMB - Dated:- 16-5-2016 - Shri C J Mathew, Member (Technical) Shri Amit Arun Sheode, Cost Accountant for the appellant Shri B K Iyer, Superintendent (AR) for the respondent Order M/s was Sai Construction Pvt Ltd is in appeal against order-in-appeal no. PUN-SVTAX-000-APP-104-15-16 dated 28 th September 2015 passed by the Commissioner of Service Tax (Appeals), Pune which upheld th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he service provider in re Treat Convenience Foods had itself rented a floor area of 5152 sq feet and, in turn, rented out 998 sq feet to a tenant. As the area used for rendering service was merely a portion of the total, with the rest under self-occupation, the credit allowed therein was correctly limited to the actual area rented out. The underlying principle of indirect tax is that the tax burden at the legislated rate should be borne by the recipient of the service/goods. The personae in a chain of delivery are beneficiaries of credit to enable deposit of tax only that portion of the goods or service added by such provider to the form in which the customer ultimately receives it. In re Treat Convenience Foods , the assessee was not me ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ore, to be perceived in its appropriate context and not as a privilege of exemption conferred by the tax administration at its discredtion which appears to the philosophy that has guided the two lower authorities. 5. In any scheme of rules, definitions have a specific purpose, and to regulate the operation of the rules solely by reference to the definition, and without reference to the body of the rules, is perverse. The definition of 'input service' in rule 2 of CENVAT Credit Rules, 2004 is intended to restrict the credit to such descriptions of services that are perceptibly used in rendering, and in the context of, the output service. As in re Treat Convenience Foods, the distinction between the role of the 'service-provide ..... X X X X Extracts X X X X X X X X Extracts X X X X
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