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2016 (5) TMI 13 - AT - Service TaxAdmissibility of Cenvat credit for the period April 2011 February 2012- Service tax paid on construction services - Department contended that as the services have been used for construction of building which is neither for finished goods nor output services, but the output being property, the credit is not admissible. Also from 01.04.2011 the service of construction of a building for civil structure or part thereof has been specifically excluded from the definition of input service but appellant submitted that these services were availed by the appellant and building/construction was completed and handed over before 01/04/2011. Held that:- appellant submitted certain documents like letter dated 28/01/2011 issued by M/s Sunshine Constructions, copy of the ledger account, memo for the sanction of Electricity load extension to the newly constructed building and copies of drafts for payment made by appellant towards Building and Other Construction Workers Welfare Cess which establish that the provision of availing the construction service had been completed before 01/04/2011 but that invoice was raised only on 26/04/2011. When the provision of construction service has been completed prior to 01/04/2011 denial of credit only because of the delay in issuing the invoice is not justified as the Board has clarified that credit is available if the provision of the service was completed before 01/04/2011. Therefore, the credit is admissible on these services as the provision has been completed prior to 01/04/2011. - decided in favour of appellant with consequential relief
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