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2013 (4) TMI 572 - AT - Service TaxCENVAT credit of the service tax paid on construction service or works contract service - denied of claim consequent to CBEC Circular No.96/7/2007-ST dated 23/08/2007 as amended by Circular No 98/1/2007-S.T. dated 04/01/2008 clarifying - stay seeked by assessee - Held that - As decided in Sai Sahmita Storage (P) Ltd. (2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT) and Navratna S.G. Highway Property Pvt. Ltd. (2012 (7) TMI 316 - CESTAT AHMEDABAD) that excise duty paid on inputs and service tax paid on input services used in the construction of immovable property can be taken and utilized while discharging service tax liability on the renting of such immovable property. In the light of these decisions the appellant has made out a strong prima facie case in their favour for grant of unconditional waiver of pre-deposit of the dues adjudged against them. Accordingly unconditional waiver from the pre-deposit of the dues adjudged against the appellant granted and stay recovery therefore thereof during the pendency of these appeals.
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