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2016 (2) TMI 443 - CESTAT NEW DELHI

2016 (2) TMI 443 - CESTAT NEW DELHI - TMI - Cenvat Credit - eligibility of input services, inputs and capital goods availed for the purpose of construction of immovable property - output service of renting of immovable property - Held that:- applicant has made out a strong case for full waiver of pre-deposit of the confirmed demand alongwith penalties. - Stay granted. - Service Tax Stay Application No. 54006 of 2014 And Service Tax Appeal No. 53586 of 2014 - Dated:- 13-10-2015 - G RAGHURAM, PRES .....

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eedings concluded by issue of impugned order-in-original dated 01.04.2014 by the Commissioner (Adjudication), Service Tax, New Delhi. The impugned order held that input services, inputs and capital goods were not eligible for credit to the applicant as these are for the purpose of construction of immovable property which is neither excisable goods nor a taxable service. Aggrieved by the order, the applicant has filed appeal alongwith an application for waiver of pre-deposit and stay of recovery .....

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nputs like cement, glass and capital goods like cable, control panel etc. were all eligible for credit as they have direct nexus to their output service. He further relied on Tribunal's order in the case of Galaxy Mercantiles Ltd. vs. CCE, Noida - 2014 (33) STR 39 (Tri-Del.) and Gujarat High Court orders in the case of Mundra Ports & Special Economic Zone Ltd. vs. CCE & ST- 2015 (39) STR 726 (Guj.). 4. Ld. AR Shri Amresh Jain reiterated the findings of the original authority and cont .....

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STR 8655 (Bom.). He further pleaded that the Hon'ble Gujarat High Court decision in Mundra Port (supra) has not disturbed the ratio of Bharti Airtel (supra). He sought to distinguish the applicability of decision in Mundra Port on the ground that what was decided is on the question of who is eligible for cenvat credit and not on what items are eligible. 5. Heard both sides. After hearing both the sides carefully we find prima-facie the applicant has made out a case for full waiver of pre-dep .....

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