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2019 (5) TMI 1532 - AT - Service TaxCENVAT Credit - inputs, capital goods and input services consumed for the construction of the mall - rejection on the ground that the construction activity has not discharged any service tax liability and as such the credit cannot be held to be available to the assessee - HELD THAT:- It stands held in the case of COMMR. OF C. EX., VISAKHAPATNAM-II VERSUS SAI SAHMITA STORAGES (P) LTD. [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT] that services used for constructing mall which were meant for renting which were discharging service tax liability, the duty paid on the inputs or capital goods or services used for construction of the mall is available as credit. As such, the credit stand rightly availed by the appellant and utilized for discharge of their service tax liability under the category of ‘Renting of Immovable Property’. Inasmuch as, the appeal has been allowed on merits, we are not going to the alternative plea of demand being barred by limitation. Credit allowed - appeal allowed - decided in favor of appellant.
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