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TMI Blog2014 (10) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... Mr K S Mishra, Addl. Comm. (AR) ORDER Per: P.R. Chandrasekharan 1. The appeal and stay petition are directed against order-in-original No. 04-06/ST-II/RS/2014 dated 30/01/2014 passed by the Commissioner of Service Tax, Mumbai. Vide the impugned order, the learned adjudicating authority has disallowed Cenvat Credit amounting to Rs. 2,02,62,906/- availed by the appellant in respect of various i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for the benefit of service tax paid on inputs services in respect of construction services, in the light of the decision of the Hon'ble High Court of Gujarat in the case of Cadila Healthcare Ltd. {2013 (30) ST 3} and the decision of this Tribunal in the case of Navaratna S.G. Highway Prop (P) Ltd. {2012 (28) STR 166 (Tri-Ahmd). In the second round of litigation, the adjudicating authority ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ;ble High Court of Allahabad and the same was upheld. Therefore, the question of availing Cenvat Credit on inputs service on the construction of immovable property was not considered by the Hon'ble High Court at all. Therefore, reliance on the same decision for confirmation of service tax demand is clearly not sustainable. 3. The learned Consultant further submits that as per the decision of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty in the case of Galaxy Mercantile Ltd., the said decision did not pertain to eligibility of Cenvat Credit on input services which were used in the construction of an immovable property. The question for consideration before the Hon'ble High Court was only limited to eligibility of Cenvat Credit on inputs and capital goods. In fact, in the said case, this Tribunal had held that the appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X
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