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TMI Blog2018 (12) TMI 722X X X X Extracts X X X X X X X X Extracts X X X X ..... but what is important is the service provided by the service provider that is used by the manufacturer, directly or indirectly, in or in relation to, the manufacture of final products and clearance thereof. The scope of the definition of “input service” revolves around the manufacturing activity and not the business activity. M/s. CBRE rendered the services of Real Estate Agent simpliciter - credit rightly denied - appeal dismissed - decided against appellant. - Appeal No.: E/42238/2018 - Final Order No. 43058/2018 - Dated:- 7-12-2018 - Shri P. Dinesha, Member (Judicial) Ms. S. Sridevi, Advocate for the Appellant Shri. L. Nandakumar, AC (AR) for the Respondent ORDER The appellant is engaged in the manufacture ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the nature of Real Estate Agency Services, did not qualify as valid input services as per Rule 2(l) of the CENVAT Credit Rules, 2004 since such services were not used directly or indirectly, in or in relation to the manufacture of final products‛. The Show Cause Notice also alleged that the CENVAT Credit of ₹ 11,341/- being cesses, were wrongly utilized towards the payment of Excise Duty on the removal of goods in the months of July, August and September 2015 apart from proposing applicable interest and penalty. The appellant had filed a detailed reply inter alia pleading that in view of the fund flow/working capital problem they had to sell the factory land and utilize the proceeds for running their unit; that in this regar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... thing but brokerage for rendering Real Estate Agency Service; that since the service received by the assessee was Real Estate Agency Service, the service rendered by M/s. CBRE was not a banking or financial service, was not intended to raise finance to carry out the manufacturing activity and hence, the CENVAT Credit taken by them was not proper. He therefore submitted that the impugned Order is required to be sustained. 6. I have heard the rival contentions, perused the documents placed on record and have also gone through the judicial pronouncements referred to during the course of arguments. 7.1 The period of dispute is April 2015 and July to September 2015 and hence, amended provisions of Rule 2(l) of the CENVAT Credit Rules, 2004 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o audit objection, was entrusted with the work of completing the process of selling the land belonging to the appellant within a reasonable time. This, I am afraid, has no connection with the financing activity figuring in the inclusive part of the definition of input service . The role of M/s. CBRE is thus limited; may be the purpose of the appellant is different but what is important is the service provided by the service provider that is used by the manufacturer, directly or indirectly, in or in relation to, the manufacture of final products and clearance thereof. 8. From one of the replies dated 15.02.2017 filed before the Superintendent of Central Excise, the appellant has also taken a stand that it was an activity relating to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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