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TMI Blog2017 (8) TMI 460X X X X Extracts X X X X X X X X Extracts X X X X ..... al and shamiana/landscape and gardening/club membership/guest house expenses, air travel services. 2. Briefly the facts of the case are that the appellants are engaged in the manufacture and clearance of excisable goods viz., ball bearings and roller assembly falling under Chapter Sub-heading 84821011 and 84859000 respectively of the first Schedule to Central Excise Tariff Act, 1985 and are also availing benefit of CENVAT credit in terms of Rule 3 of CENVAT Credit Rules, 2004. During the course of verification of the records of the appellants by the Departmental audit, for the period from September 2009 to June 2011, it was noticed that the appellants had availed input credit on service tax paid on civil structural and architectural servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the same issue. He further submitted that the construction services are specifically mentioned in the definition of 'input service' as prevailing during the impugned period and therefore, the credit of service tax paid on such services is eligible. He further submitted that assessee is engaged in manufacturing and trading of ball and roller bearings. The assessee has constructed a building adjacent to the said factory in Bangalore. This building has been rented out to M/s. SKF Technologies India Pvt. Ltd. on which service tax is duly collected and paid. Appellant has also attached the sample copy of the invoice raised on M/s. SKF Tech along with sample copy of ST-3 Returns for the period in dispute. Learned counsel further submitt ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... kar Motor Pvt. 2016 (46) STR 69 * M/s. Vodafone South Ltd.: 2015-TIOL-1652-CESTAT-DEL. 7. Air Travel Services * Arm Embedded Technologies Pvt. Ltd.: 2016 (45) STR 133 (Tri.-Bang.) * M/s. Vidyut Metallics P. Ltd.: 2016 (42) STR 321 (Tri.-Mum.) * Goodluck Steel Tubes Ltd.: 2013 (32) STR 123 (Tri.-Del.) He further submitted that CENVAT credit on gift services and club and association (membership of club) have already been reversed by the appellant and as far as CENVAT credit on service tax paid with regard to guest house expenses, the learned advocate did not press for the same. With regard to rest of the input services, the appellant has given the relevant case laws by which the said services have been held to be input services as ..... X X X X Extracts X X X X X X X X Extracts X X X X
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