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TMI Blog2022 (4) TMI 830X X X X Extracts X X X X X X X X Extracts X X X X ..... TOMS, CENTRAL EXCISE AND SERVICE TAX, PUNE-III [ 2015 (12) TMI 1111 - CESTAT MUMBAI] has held that when the output service was the service of renting of a mall any service for getting that mall constructed is an eligible input service. Tribunal in the case of M/S BELLSONICA AUTO COMPONENT INDIA PVT LTD. VERSUS COMMISSIONER OF CENTRAL EXCISE, DELHI-III, GURGAON [ 2014 (3) TMI 876 - CESTAT NEW DELHI] held that the services of installation is the services clearly covered under the services of setting up of the premises. It was held that setting up of factory has a nexus with the manufacturer of final product and accordingly the services are eligible inputs service. Even service of pipeline laying is held to be eligible input service for providing output service of transportation of gas as it was held by this Tribunal in case of RELIANCE GAS TRANSPORTATION INFRASTRUCTURE LTD. VERSUS COMMISSIONER OF SERVICE TAX, MUMBAI II [ 2016 (8) TMI 91 - CESTAT MUMBAI] . The amount in question is the amount given to the person who rendered the services of getting purchased the immovable property through which the output service of renting of immovable property could not have been provided. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... be imposed. The said proposal was initially confirmed vide the Order-in-Original No. 1768/2016 dated 8.7.2016. The appeal thereof has been dismissed vide Order-in-Appeal No. 81/2018 dated 7.6.2018. Still being aggrieved the appellant is before this Tribunal. 2. I have heard Shri Manmohan Mahipal, learned Chartered Accountant for the Appellant and Shri Mahesh Bhardwaj, learned Authorised Representative for the Department. 3. Learned Authorised Representative for the appellant has submitted that the services availed by the consultant for purchasing the immovable property with respect whereof the output service of renting of immovable property was provided is an eligible input service. The inclusion clause of the definition of the input services under section 2(l) of CENVAT Credit Rules, 2004 (in short CC Rules, 2004) (as was applicable at the relevant time) is impressed upon by virtue of which any service utilised in relation to setting up of premises of providing output services are eligible input service. Emphasis has also been laid to the subsequent part of this definition which permits the activities relating to the business etc. to also be identified as eligible input ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 344] that the Commissioner (Appeals) has rightly concluded to not to give a liberal view to the definition of input service so as to include unutilised service as eligible input service. As such, there is no infirmity in the decision. The appeal is, therefore, prayed to be dismissed. 7. After hearing the rival contentions and perusing the records as well as going through the relied upon case laws, I observe and hold as follows: The moot point of adjudication is whether the amount paid to the broker / property consultant for purchasing the immovable property to be used for providing output service of renting of immovable property can be an amount eligible for CENVAT credit ? To adjudicate the same, it is foremost to be seen as to whether the service of the property consultant received before giving the output service in question was such an input service as was eligible for credit. For the purpose the definition of input service under section 2(l) of CCR,2004 is relevant which reads as follows: 2(l) Input Service means any service,- used by a provider of taxable service for providing an output service; or used by the manufacturer, whether directly or in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) ELT 33 AP] was also relied upon. The Hon'ble High Court of Bombay in the case of CCE Nagpur vs.. Ultratech Cement Ltd. reported as [2010 260 ELT 369] has held that definition of inputs service not merely covers the services falling under substantial part of Rule 2(l) of CCR 2004 but also covers the services which are mentioned in the inclusive part thereof. Such services covers the services rendered even prior to commencement of the production of output service. The Hon'ble High court clarify that the expression such as as used in the definition of inputs service is not confined to a particular clause or category of service but it applies to variety of services used in the business of manufacturing or for the services for providing the output service. The ratio of the decision of Hon'ble Apex court in the case of Maruti Suzuki Ltd. vs. CCE Delhi III reported as [2009 240 ELT 641 SC] is also applicable to the facts of the present case wherein as per the definition of inputs service any activity related to the output service is held to be an eligible inputs service. The activities relating to business falls under the 3rd part of the definition of inputs service. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een raised for the period 2009 to 2010 but it has been raised vide Show Cause Notice in the year 2014. The demand is absolutely for a period more than one year/ 18 months. The Show Cause Notice has been issued invoking proviso to section 11B of Central Excise Act, 1944. But it is clear that the proviso can be invoked only in case where there is any allegations of fraud or suppression of facts that too with an intent to evade payment of duty is found against the appellant. In the present case as has already mentioned above, admittedly the appellant is regularly discharging the Service Tax liability ST 3 return are also being regularly filed, even the broker i.e. M/s Arora Associates was duly registered with the Service Tax department ( as already mentioned above) there remains no question of evasion of duty. Regular filing of returns falsify the alleged suppression. The facts otherwise had come to the notice of the department at the time of audit of appellant s record in the year 2010. The show cause notice was still issued after four years later. The above said show cause notice proviso for invoking the extended period has wrongly been confirmed by the Adjudicating Authority. Hen ..... X X X X Extracts X X X X X X X X Extracts X X X X
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