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TMI Blog2022 (12) TMI 139X X X X Extracts X X X X X X X X Extracts X X X X ..... for rental of the immovable property leased by it on which the plant was erected. The dictum laid down in Bellsonica Auto Components India P. Ltd. would squarely apply in the facts of the present case as well. There are no patent infirmity in the findings returned by the Tribunal - appeal dismissed. - STA-11-2021(O&M) - - - Dated:- 16-11-2022 - HON'BLE MR. JUSTICE TEJINDER SINGH DHINDSA AND HON'BLE MR. JUSTICE SANJIV BERRY *** Present: Mr. Tajender K. Joshi, Advocate for the appellant. Mr. Amrinder Singh, Advocate for the respondent. *** TEJINDER SINGH DHINDSA, J. (ORAL) CM-10300-CII-2021 In view of the averments made in the application, the same is allowed. Delay of 184 days in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Goods Transport Operators Services', Architect Services , Membership of Clubs Services , Interior Decorator's Services , Business Support Services , Computer Networking services', Real Estate Agent services , and Manpower Recruitment Agency Services and were registered with Service Tax Department vide Registration No. D-III/ST/RI/CER/101/2004 and PAN based registration No. AAACD3494NST001 for providing the said services under Chapter V of the Finance Act 1994 (as amended) (hereinafter referred to as the Act ). Apparently intelligence inputs were gathered that the respondent had discharged its Service Tax, Education Cess and Secondary and Higher education Cess liability for rendering services of renting of immovable ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ) S.T.R. 41 (P H). In the aforesaid case the assessee had availed Cenvat credit for service tax paid on civil work of constructing a plant/factory in the premises, namely, the manufacturing plant and for rental of the immovable property leased by it on which the plant was erected. While dealing with the scope and ambit of Rule 2(1)(ii) and Rule 3(1)(ix) of the Cenvat Credit Rules, 2004 it had been held as follows:- Rule 2(1)(ii) and rule 3(1)(ix) of the Cenvat Credit Rules, 2004, in so far as they are relevant, read as under:- 2. Definitions. In these rules, unless the context otherwise requires,- (a) to (k) .. .. (1) input service means any service,- (i) . .. (ii) used by the manufacturer, wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ufacture of the final products; that any and every connection however remote and indirect it may be is not contemplated by the definition of input service and that a line has to be drawn somewhere to avoid undue extension of the phrases directly or indirectly and in or in relation to by adopting a common sense approach. Immovable property is neither service nor goods and, therefore, input credit cannot be taken. Although civil construction work is a taxable service under the Finance Act, 1994, it is basically civil in nature relatable to the immovable property not chargeable to central excise duty. Immovable property is neither service nor goods . Input credit is not available to them. Commercial or industrial construction service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd for the clearance thereof up to the place of removal. But for the factory the final product could not have been manufactured and the factory needed to be constructed on land. The land and the factory are used by the manufacturer in any event indirectly in or in relation to the manufacture of the final product, namely, metal-sheets. The respondents case, therefore, falls within the first part of Rule 2(1) aptly referred to by Mr. Amrinder Singh as the means part . 9. The respondents case also falls within the second part of Rule 2(1) i.e. the inclusive part. The definition of the words input service also specifically includes the services used in relation to setting up of a factory. Mr. Amrinder Singh rightly contended that it ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rvice provided or to be provided, - (zzq) to any person, by any other person, in relation to commercial or industrial construction. Explanation.- For the purposes of this sub-clause, the construction of a new building which is intended for sale, wholly or partly, by a builder or any person authorised by the builder before, during or after construction (except in cases for which no sum is received from or on behalf of the prospective buyer by the builder or the person authorised by the builder before grant of completion certificate by the authority competent to issue such certificate under any law for the time being in force shall be deemed to be service provided by the builder to the buyer. 11. If in fact the said services w ..... X X X X Extracts X X X X X X X X Extracts X X X X
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