TMI Blog2014 (6) TMI 314X X X X Extracts X X X X X X X X Extracts X X X X ..... Regarding duty demand - adjudicating authority has confirmed the demand based upon the bills raised by them instead of quantifying the same on the amount received by them. If the rent amount received is taken into consideration, the total duty liability would come to Rs.24,94,797/-. Out of the said demand, they have deposited Rs.8,36,521/- from their Cenvat credit account and Rs.4,94,245/- by c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... oth the sides, we find that the appellant is engaged in the construction of mall, which has been rented out to various customers in the shape of shops etc. The dispute in the present appeal relates to availment of Cenvat credit of service tax paid on various input services. The demand to the extent of Rs.69,95,300/- stands confirmed against them by denying them the said credit. Further demand o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing the Andhra Pradesh High Court s decision in the case of Sai Sahmita Storages (P) Ltd. - 2011-TIOL-863-HC-AP-CX, it was prima facie held that the assessee is entitled to the Cenvat credit of service tax paid on input services used in the construction of immovable property. In view of the above, we are of the view that the appellant has a good prima facie case in respect of the said demand an ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hat their tenant had approached the Hon ble Delhi High Court and subsequently Hon ble Supreme Court and in terms of the interim order passed by the Hon ble Supreme Court 50% of the service tax, required to be deposited. The same stands deposited by their tenant. As such, he submits that no more dues are required to be deposited in respect of the said demand. 4. In view of the above submissions ..... X X X X Extracts X X X X X X X X Extracts X X X X
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