Custom, Excise & Service Tax Tribunal
Commissioner Of Service Tax Bangalore ... vs Bip Developers Pvt Ltd on 24 October, 2017
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Appeal(s) Involved: ST/26457/2013-SM [Arising out of Order-in-Appeal No. 6-7/2013 dated 08/02/2013 passed by Commissioner of Service Tax (Appeals-II), BANGALORE ] Commissioner of Service Tax BANGALORE SERVICE TAX- I 1ST TO 5TH FLOOR, TTMC BUILDING, above BMTC BUS STAND,DOMLUR BANGALORE, - 560071 KARNATAKA Appellant(s) Versus Bip Developers Pvt Ltd Altius Block, First, Technology Park, Epip Industrial Area, Whitefield, BANGALORE - 560066 KARNATAKA Respondent(s)
Appearance:
Ms. Kavitha Podwal, AR For the Appellant Mr. Naveen M. Rajpurohit, CA For the Respondent Date of Hearing: 24/10/2017 Date of Decision: 24/10/2017 CORAM:
HON'BLE SHRI ASHOK JINDAL, JUDICIAL MEMBER Final Order No. 22522 / 2017 Per : ASHOK JINDAL Revenue is in appeal against the impugned order.
2. The brief facts of the case are that the respondent is providing renting of immovable property service and availed CENVAT credit of input/input services used in providing output service viz., renting of immovable property service. The case of the Revenue is that as the property which has been let out has become immovable property, therefore, these are not goods and they are not entitled to avail CENVAT credit used in construction of the said immovable property.
3. Heard the parties and considered their submissions.
4. Considering the fact that the issue came up before the Honble High Court of Andhra Pradesh in the case of Sai Samita Pvt. Ltd.: 2011-TIOL-863-HC-AP-CX, wherein the Honble High Court has held that any input/input service used in construction of immovable property which has been let-out is entitled for CENVAT credit. Therefore, I do not find any infirmity with the impugned order, the same is upheld and the appeal filed by the Revenue is dismissed.
(Order was dictated in Open Court on 24/10/2017) ASHOK JINDAL JUDICIAL MEMBER rv...
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