2013 (2) TMI 633

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..... seeking rectification of mistake in the Order No. A/47/WZB/AHD/2012, dated 17-1-2012 [2012 (28) S.T.R. 174 (Tri.-Ahmd.)]. 2. Heard the both sides. 3. Ld. Counsel appearing on behalf of the appellants submitted that the issue involved itself has been wrongly considered since the Tribunal relied upon the decision of the Tribunal in the case of Mundra Port & SEZ Ltd. - 2009 (13) S.T.R. 1 .....

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..... the Division Bench. He submits that this constitutes an error apparent and seeks rectification. 4. I find considerable force in the arguments advanced by the ld. Counsel. On going through the order, it is seen that the reliance has been placed on the decision in the case of Mundra Port & SEZ Ltd. which is related to the input and further reliance has also been placed on the decision in the .....

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..... bove and the arguments advanced, are not relevant in view of the fact that this Tribunal in the case of Navratna S.G. Highway Property Pvt. Ltd. in Order No. A/47/WZB/ AHD/2012, dt. 17-1-2012, has considered the same issue and has come to the conclusion that the credit of Service Tax paid on the services used during construction of immovable property which is rented subsequently, is admissible for .....

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