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TMI Blog2018 (4) TMI 70X X X X Extracts X X X X X X X X Extracts X X X X ..... Tribunal in the case of Oberoi Mall Ltd. Versus 57199/13 Commissioner of Service Tax, Mumbai-Il [2016 (3) TMI 854 - CESTAT MUMBAI], where it was held that the appellant can avail the Cenvat Credit of input service of construction services and other services - credit allowed. Appeal allowed - decided in favor of appellant. X X X X Extracts X X X X X X X X Extracts X X X X ..... t. Ltd., shall deposit 50% of the Service Tax in dispute and for the balance 50% they shall file 'Corporate Solvency Certificate'. There is no dispute, regarding the compliance made by the said M/S Lifestyle International Pvt. Ltd., in terms of the order of Honl ble Supreme Court. The learned Counsel has further taken us to the correspondence before the issue of Show Cause Notice with the Department wherein they had explained the situation that save and except, Lifestyle International Pvt. Ltd., have deposited the Service tax wherever applicable on receipt basis, being prior to the period 2011, when the basis of charge shifted from cash basis to accrual/ invoice basis. The Point of Taxation Rules came into effect from 01/04/2011. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uired to be deposited in respect of the said demand, 3. The Id. A. R. is not disputing the contentions on this point. Accordingly, we find that there are merits in the argument of the appellant and there is no actual Service Tax, which was short paid. The learned Counsel have also taken us through the returns for the relevant period and have reconciled the figures with reference to the Show Cause Notice, and we find that there is no Service Tax short paid. 4. The next issue is regarding allowable of Cenvat credit on certain inputs. In the Show Cause Notice, it has been alleged that appellant have taken Cenvat credit since 2006 (prior to start of business of renting of immovable property from May, 2010). The various services on which inpu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d at 2011 (270) E.L.T. 33 (A.P.), mPorta1 India Wireless Solutions (P) Ltd. Versus Commissioner reported at 2012 (27) S.T.R. 134 (Karnataka) & Vamona Developers Pvt. Ltd. Versus Commissioner reported at 2016 (42) S.T.R. 277 (Tribunal) have held that for taking Cenvat credit, registration is not a condition precedent. Credit of duty paid on inputs is available 57199/13 when the inputs are used for providing an 'output service Therefore, there is a need to satisfy that the inputs have been used for providing an 'output service'. In the case of 'input service' the definition includes input services used by a provider of taxable service for providing an output service. Therefore, the definitions of input and input service ar ..... X X X X Extracts X X X X X X X X Extracts X X X X
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