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2020 (3) TMI 262 - AT - Service TaxCENVAT Credit - input services - input services utilized admittedly in construction of commercial complexes which have been let out and appellants have paid service tax under the head ‘renting of immovable property service’ - HELD THAT:- The issue herein is no longer res integra and has been decided in favour of the appellants by a catena of judgments by this Tribunal and also by Hon’ble Gujarat High Court in the case of COMMISSIONER, CENTRAL EXCISE & CUSTOMS VERSUS MUNDRA PORT & SPECIAL ECONOMIC ZONE LTD. [2010 (5) TMI 483 - GUJARAT HIGH COURT] and this judgment has been followed by this Tribunal consistently. Accordingly, these appeals are allowed and the impugned orders set aside to the extent it disallowed the CENVAT credit for input services utilized in construction of immovable property which have been further let out for the period upto 31.03.2016.
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