TMI Blog2014 (9) TMI 813X X X X Extracts X X X X X X X X Extracts X X X X ..... dit of ₹ 4,00,83,247/-, the finding is that these input services were not established to have been utilized in any output service. Insofar as the disallowed component of ₹ 2,60,00,996/- the finding is that capital goods credit taken on goods used in the construction of hotel could not be availed by the petitioner since the contractor who provided the commercial or industrial construction service in relation to the hotel had availed benefits under the conditional Notification No. 1/2006; the dispute on this aspect is of ₹ 2.04 crores. Prima facie, the petitioner appears to have an arguable case in relation to the quantum of ₹ 10,81,22,098/- i.e. in respect of the 16 input services pertaining to the construction of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and the passenger terminal building; consulting engineer service; design and development service; interior decorative service for construction of the passenger terminal building; landscaping services; consultancy service for construction of storm water drainage system; consultancy service for extension of taxiways; consultancy service for construction of rail track; consultancy service for cargo handling service, construction of road; and like services (Rs. 10,81,22,098/-); (b) Credit of input service in respect of the hotel constructed by a contractor who had availed the benefit of the conditions of Notification No. 1/2006-S.T., as a consequence of which, no further availment of Cenvat credit is apparently permissible (Rs. 5,67,60, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... th the taxable services provided by the petitioner through the completed airport complex and had the provider of the industrial or commercial construction service (the airport building contractor - L T) utilized these input services such provider would in any event been disentitled to claim input tax credit since service provided by such entity was excluded from the definition under Section 65(25b) of Finance Act, 1994, Cenvat credit availed by the petitioner on these input services was inadmissible. 4. Insofar as input services used in respect of hotel construction prima facie since that contractor had availed benefits under the conditional Notification No. 1/2006 prima facie, availment of Cenvat credit by the petitioner appears unaut ..... X X X X Extracts X X X X X X X X Extracts X X X X
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