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TMI Blog2017 (4) TMI 281X X X X Extracts X X X X X X X X Extracts X X X X ..... ing up of factory/premises of output service provider. The credit is sought to be denied stating that it relates to immovable property - reliance placed in the case of Maharashtra Cricket Association Versus Commissioner of Central Excise, Pune-III [2015 (11) TMI 910 - CESTAT MUMBAI], where it was held that It is very pertinent that legislators knowing fully that there is no tax or excise duty on the constructing premises of the output service provider, included services used for setting up of the premises of provider of output services, for the simple reason that if the premises are used for providing the output service, the credit of input services used for setting up the premises of service provider must be allowed. The credit has been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... struction-architecture-consultation services availed by the appellant for setting up of Research Laboratory has been denied by the department relying upon the CBEC circular No. 98/01/2008-ST, dated 04.01.2008. That department is of the view that since the services relate to immovable property, the credit cannot be allowed. The Ld. Counsel also submitted that the entire service was availed by the appellant prior to April 2011 when the definition of input services included the service for setting up of factory/ premises of the output service provider. He relied upon the circular No. 943/04/2011-CX, dated 29.04.2011 issued by the Board which clarified that credit is eligible on services relating to setting up of factory/premises of output serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31.08.2010 24.02.2012 Sep-10 789747 30.09.2010 24.02.2012 Oct-10 79052 31.10.2010 24.02.2012 Nov-10 59712 30.11.2010 24.02.2012 Dec-10 460278 31.12.2010 24.02.2012 Jan-11 122120 31.01.2011 24.02.2012 Feb-11 123317 28.02.2011 24.02.2012 Mar-11 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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