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TMI Blog2019 (10) TMI 1111X X X X Extracts X X X X X X X X Extracts X X X X ..... avail Cenvat Credit. As the issue has already been decided by this Tribunal holding that any inputs, capital goods or input service used for providing output services, namely, renting of immovable property service, the assessee is entitled to avail Cenvat Credit - credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. ST/53907/2014 - A/60882/2019 - Dated:- 22-10-2019 - HON BLE MR. ASHOK JINDAL, MEMBER (JUDICIAL) AND HON BLE MR. RAJU, MEMBER (TECHNICAL) Shri P. K. Mittal, Advocate for the Appellant Shri Rajiv Gupta, shri Vijay Gupta, ARs for the Respondent ORDER Per : Mr. Ashok Jindal The appellant is in app ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit cannot be denied to the appellant. 4. Heard the parties. 5. As the said issue has already been examined by this Tribunal in the case of DLF Cyber City Developers Ltd., vide Final Order No.60018/2018 dated 03/01/2018, this Tribunal has observed that the inputs, capital goods and input services used by the appellants for providing output services, in terms of Rule 2 (a) (ii) of the Cenvat Credit Rules, 2004, the appellant is entitled to avail Cenvat Credit. Further, this Tribunal observed as under:- It is undisputed that the services are utilized for bringing to existence building which is used by the appellants for hospitability business and is used for rendering output services li ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... les promotion, market research, storage up to the place of removal, procurement of inputs, activities relating to business, such as accounting, auditing, financing, recruitment and quality control, coaching and training, computer networking, credit rating, share registry and security, inward transportation of inputs or capital goods and outward transportation upto the place of removal. It can be seen from the above reproduced sub-rule, that input services includes the services used in relation to setting up, modernization, renovation of premises of provider of output services. In the case in hand, the definition is reproduced as above categorically will apply and the clarification given by the Board in CBEC Circular dated ..... X X X X Extracts X X X X X X X X Extracts X X X X
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