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TMI Blog2019 (4) TMI 327X X X X Extracts X X X X X X X X Extracts X X X X ..... tions specified in Rule 2(l) ibid and thus the appellant is entitled to the credit of the same under the provision of Rule 3(1) ibid. Credit allowed - appeal allowed - decided in favor of appellant. - APPEAL NO: ST/87254, 87258/2018 - A/85659-85660/2019 - Dated:- 3-4-2019 - Shri Ajay Sharma, Member (Judicial) Appellant: Shri C.S. Biradar, Advocate Respondent: Shri Dilip Shinde, Assistant Commissioner (AR) ORDER These two appeals have been filed by the Appellant from the common Orders-in-Appeal GOA/EXCUS/000/APP/147 to 148/2017-18 dated 27.03.2018 passed by the Commissioner of Custom Central Excise (Appeals), Goa. 2. The appellants are engaged in construction of residential complexes. According to the Revenue ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he ld. counsel, the Appellant has availed credit in respect of services other than construction service and for this purpose he produced the certificate issued by various State Government agency as well as the ST-3 returns filed by the hotel division of the Appellant. He stated that the Appellant had availed credit in respect of input services primarily of advisory nature and of consultancy service other than the construction service and discharged the service tax on the services provided in the hotel like (i) accommodation in hotels (ii) restaurant service, (iii) health club and fitness centre service and (iv) other taxable service services, other than the 119 listed services. He also filed the list of services alongwith the Appeal memo, o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... el oil, high speed diesel oil and motor spirit, commonly known as petrol, used in or in relation to the manufacture of final products whether directly or indirectly and whether contained in the final product or not and includes lubricating oils, greases, cutting oils, coolants, accessories of the final products cleared along with the final product, goods used as paint, or as packing material, or as fuel, or for generation of electricity or steam used in or in relation to manufacture of final products or for any other purpose, within the factory of production; (ii) all goods, except light diesel oil, high speed diesel oil, motor spirit, commonly known as petrol and motor vehicles, used for providing any output service; Explanatio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... truction or execution of works contract of a building or a civil structure or a part thereof; or (b) laying of foundation or making of structures for support of capital goods, except for the provision of one or more of the specified services; or; (B) services provided by way of renting of a motor vehicle, in so far as they relate to a motor vehicle which is not a capital goods; or (BA) service of general insurance business, servicing, repair and maintenance, in so far as they relate to a motor vehicle which is not a capital goods, except when used by (a) a manufacturer of a motor vehicle in respect of a motor vehicle manufactured by such person; or (b) an insurance company in respect of a motor vehicle insure ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n, provider of storage and warehousing service, was entitle for credit of central excise duty under Rule 2 3 of the Cenvat Credit Rules, 2004, which was paid by the assessee on cement and TMT bar used for construction of warehouse for providing storage facility and the Hon ble High Court has upheld the order of the Tribunal holding the assessee eligible to claim credit under the CENVAT Credit Rules, 2004 and has held that that the assessee is entitle to claim cenvat credit on cement and TMT bar used for providing storage facility without which storage and warehousing services could not have been provided. 7. The aforesaid decision of the Hon ble High Court was followed by this Tribunal in the matter of Vamona Developers Pvt. Ltd. vs. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... le High Court in the matter of Sai Sahmita Storages (P) Ltd. (supra) and of this Tribunal in the matter of Vamona Developers Pvt. Ltd. (supra) has decided the issue in favour of the Appellant therein and held that the appellant therein is entitle to avail the cenvat credit on various input services used by them for the construction of malls, which were rented out. 9. I have gone through the list of services on which the cenvat credit has been availed by the appellant, the agreement as well as the invoices and I am of the view that none of these services are related to construction. These are the services which normally performed after the construction activity is over and therefore provisions of Section 65B ibid are not attracted in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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