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2019 (10) TMI 537 - AT - Service TaxCENVAT Credit - inputs - inputs used in construction related work - scope of amendment vide Notification No.3/2011-CE(NT) dated 01.03.2011 w.e.f 01.04.2011 - Appellants engaged in construction of a building and renting the same on completion - HELD THAT:- Learned Commissioner observed that in terms of amendment vide notification No.3/2011 CE(NT) dated 01.03.2011 with effective from 01.04.2011, credit was not admissible on the expenditure incurred for “set up” of the factory of manufacturer of premise of output service provider; the notification has only prospective effect; therefore credit cannot be denied prior to 01.03.2011, in terms of Rule 2(l) of Cenvat Credit Rules of 2004, they are inputs. Reliance placed in the case of COMMR. OF C. EX., VISAKHAPATNAM-II VERSUS SAI SAHMITA STORAGES (P) LTD. [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT] where it was held that Cenvat Credit of duty paid on cement and steel used in construction of new jetties and other commercial buildings are entitled for input credit. Credit allowed - appeal dismissed - decided against Revenue.
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