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TMI Blog2018 (5) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... e Cenvat benefit. Since, there is dispute about the period of taking Cenvat credit, the matter should go back to the original authority for ascertaining the period, when the Cenvat credit was taken by the appellant in its Cenvat account - appeal allowed by way of remand. - Appeal No. ST/50477/2017-DB - Final Order No. 51680/2018 - Dated:- 3-5-2018 - Hon ble Mr. S. K. Mohanty, Member (Judicial) And Hon ble Mr. C.L. Mahar, Member (Technical) Shri Anil Sood, Advocate - for the appellant Shri Amresh Jain, D.R. - for the respondent ORDER Per S.K. Mohanty This appeal is directed against the impugned order dated 19.12.2016 passed by the Commissioner of Service Tax, New Delhi. 2. Brief facts of the case are that the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The ld. Advocate further submits that since the credit on the disputed services was taken by the appellant under the un-amended definition of input service (effective up to 31.3.2011), such services should be considered as input service and the Cenvat credit should be available to the appellant. In support of such stand, the ld. Advocate has relied on thedecision of this Tribunal, in the case of Navaratna S.G. Highway Prop. Pvt. Ltd. -Vs.- Commissioner of Service Tax, Ahmedabad 2012 (28) STR 166 (Tri.-Ahmd.). 3. On the other hand, the ld. DR appearing for the Revenue reiterates the findings recorded in the impugned order and further submits that since the retail Mall was utilised for providing the output service of renting of immovable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant has taken the credit prior to 1.4.2011 and the Mall was also completed before 2011, denial of Cenvat benefit, in our considered opinion, cannot be sustained. 6. We find that this Tribunal in the case of Navratna S.G. Highway Prop. Pvt. Ltd. Vs. CST, Ahmedabad 2012 (28) STR 166 (Tri.-Ahmd.) has held that the goods and services used for construction of warehouse, which is further used for providing the output service should be available for the Cenvat benefit. The relevant paragraph in the said decision is extracted herein below:- 3.2 The definition of inputs is limited to the definition of input services as can be seen from the definition given above. Credit of duty paid on inputs is available when the inputs are used for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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