2014 (11) TMI 752

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..... as preferred the present appeal against Order-in-Appeal No. BC/262/RGD/2011-12 dated 20.1.2012 passed by the Commissioner of Central Excise (Appeals), Mumbai-III. 2. The brief facts of the case are that the appellant, M/s Prakruti Resorts Ltd. is engaged in providing taxable services under the categories of Convention Services, Health & Fitness services and Rent-A-Cab Services. During the scrutin .....

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..... confirmed the demand and penalty rejecting the appeal. Being aggrieved the appellant is before this Tribunal. 4. Learned Counsel for the appellant states that the CENVAT Credit during the relevant period i.e. financial year 2007-08 was available on construction service as well as Consulting Engineers Service utilized by it for construction of Convention Hall, which enabled it to render convention .....

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..... nt is entitled to take CENVAT Credit on the construction services and consulting engineering services availed by it during the financial year 2007-08 being prior to 1.4.2011 when such CENVAT Credit was expressly disallowed by amendment of the Rules. Further, I hold that the whole proceedings against the appellant were misconceived. Hence, the impugned order is set aside. The appeal is allowed and .....

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