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2016 (11) TMI 142 - CESTAT BANGALORE

2016 (11) TMI 142 - CESTAT BANGALORE - TMI - Denial of CENVAT credit - ‘input construction services’ - the decision in the case of Sai Samhita Storages Pvt. Ltd. Vs. CC & CE [2010 (4) TMI 484 - CESTAT, BANGALORE] relied upon where it was held that the cenvat credit on ‘input construction services’ 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 impug .....

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ioner (Appeals) vide which the appeal of the appellant was rejected. Briefly the facts of the present case are that the appellant is a real estate developers holding Service Tax Registration and has been discharging their service tax liability after availing cenvat credit in accordance with Cenvat Credit Rules. The Internal Audit Party of the Service Tax Department conducted an audit during the period August 2007 to December 2007 and based on the audit, a show-cause notice was issued proposing t .....

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appeal of the appellant but denied the cenvat credit on input construction services . Aggrieved by the said order of the Commissioner (Appeals), the appellant is before this Tribunal. 2. Heard both parties and perused the records. 3. The learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed ignoring the decisions rendered by higher judicial fora holding that the cenvat credit on input construction services is permissible. He fu .....

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