TMI Blog2023 (9) TMI 658X X X X Extracts X X X X X X X X Extracts X X X X ..... r was not available on the invoices of input services - denial of credit also on account of nexus - HELD THAT:- The appellant was entitled to avail Cenvat credit of service tax paid for repair and renovation of office as provided through a clarification in circular issued by CBEC bearing No. 943/04/2011 dated 29.04.2011 and also as held by this Tribunal through precedent decision in the case of M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... records, I note that the proceedings at the lower level resulted in denial of Cenvat credit to the appellant on architect service and on office renovation service to the tune of respectively Rs.7,01,430/- and Rs.2,86,995/- holding that the same are not satisfying the definition of input service. Another Cenvat credit of Rs.1,03,906/- was denied to the appellant for the reason that PAN based servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 4/2011 dated 29.04.2011 and also as held by this Tribunal through precedent decision in the case of Asrani Inns Resorts Pvt. Ltd. reported at 2023 (4) TMI 606 CESTAT MUMBAI. Learned C.A. has further submitted that it was held by this Tribunal in the case of Pangea-3 Legal Data Base System Pvt. Ltd. reported at 2018 (4) TMI 110 CESTAT ALLAHABAD that when the invoices are issued after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he case laws relied upon by learned Chartered Accountant for the appellant. I find that all the contentions raised by learned C.A. are admissible and sustained in view of the circular and relied upon case laws. I, therefore, hold that the appellant is entitled for Cenvat credit of Rs.10,93,877/- involved in this case. 3. I, therefore, set aside that part of the impugned order through which Cenv ..... X X X X Extracts X X X X X X X X Extracts X X X X
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