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TMI Blog2019 (12) TMI 547X X X X Extracts X X X X X X X X Extracts X X X X ..... rely covered by the decision of the Tribunal in the case of R. K. Marbles [ 2016 (10) TMI 1289 - CESTAT NEW DELHI ] where the Tribunal has allowed the CENVAT credit on renting of immovable property service. Thus, the inclusive clause in the definition of input service covers the impugned input service - 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 ..... the binding judicial precedent in denying the CENVAT credit on rental invoices which the appellant is entitled to avail. She further referred to the definition of input service as provided in Rule 2(l) and submitted that the impugned service has not been excluded by the exclusion clause which was introduced after the amendment in the definition of input service with effect from 1.4.2011. She further submitted that the words used in the definition of 'input service' viz., 'includes' 'in relation to' has been given wide interpretation by various decisions of the higher court. In this regard, she referred to the decision of the High Court of Mumbai in the case of Deepak Fertilizers & Petrochemicals Corporation Ltd. vs. CCE, Belapur: 2013-TIOL- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice for all purposes. She further submitted that both the authorities have not appreciated terms and conditions of the rent agreement and has narrowly interpreted the definition of input service. She further submitted that on identical issue, this Tribunal in the case of R.K. Marbles vs. CCE, Jaipur: 2017 (49) STR 434 (Tri.-Del.) has allowed the CENVAT credit on renting of immovable property service. She also relied upon the decision in the case of Commissioner of Central Excise vs. Mahindra & Mahindra Ltd.: 2016 (46) STR 51 wherein also the Tribunal has allowed the CENVAT credit on guesthouse which was used and maintained for the business of the company by relying upon the decision of Bombay High Court in the case of Ultratech Cement Ltd.: ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... use-cum-office for the appellant-company. Considering the above position, the denial of credit of service tax on these services and also on telephone services is not justifiable. Accordingly, the impugned order is set aside. The appeal is allowed." 7. Further, I find that the inclusive clause in the definition of input service covers the impugned input service. The ratio in the case of R.K. Marbles (supra) is squarely applicable in the present case and therefore, by following the ratio of the said decision, I am of the considered opinion that the impugned order is not sustainable in law and therefore, I set aside the same by allowing the appeal of the appellant with consequential relief, if any. (Order was pronounced in Open Court on 12/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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