2016 (11) TMI 142

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..... es’ is permissible - Held that: - following the decision of the judgment cited, I am of the considered opinion that the appellant is entitled to cenvat credit on ‘input construction services’ and the impugned order is liable to be set aside and I set aside the impugned order by allowing the appeal of the appellant with consequential relief, if any - CENVAT credit allowed - decided in favor of appe .....

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..... otice was issued proposing to deny the cenvat credit on input construction services . Appellant filed the reply to the show-cause notice and the Additional Commissioner of Service Tax vide his Order-in-Original dated 30.09.2011 denied the cenvat credit on construction related activities to the tune of ₹ 3,01,039/- (Rupees Three Lakhs One Thousand and Thirty Nine only) and also imposed penal .....

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..... Tribunal and the High Court. In support of his submission, he relied upon the following decisions: a) Sai Samhita Storages Pvt. Ltd. Vs. CC CE [2010 (255) E.L.T. 91 (Tri.-Bang.) upheld by the Hon ble AP HC 2011 (270) E.L.T. 33 (AP)] b) M/s. Navaratna S G Highway Properties Pvt. Ltd. Vs. CST [2012-TIOL-1245-CESTAT-AHM] c) Venus Investments Vs. CCE, Vadodara [2013 (29) S.T.R. 72 (Tr .....

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