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TMI Blog2018 (4) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... , Member (Technical) Shri Pradeep Kumar Mittal (Advocate) for Appellant Shri Sandeep Kumar Singh (Dy. Commr.) AR for Respondent ORDER Per: Anil G. Shakkarwar Present appeal is arising out of Order-in-Original No. 08/Commissioner/Noida/2012-13 dated 06.07.2012 passed by Commissioner of Central Excise & Service Tax, Noida. 2. Brief facts of the case are that the appellant were engaged in provi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d Cenvat Credit. It was contended in the said show cause notice that appellant were not entitled to utilize the said Cenvat Credit for discharge of service tax liability on renting of immovable property service. On contest the issue was decided through impugned Order-in-Original wherein proposals in the show cause were confirmed and equal penalty was imposed. Aggrieved by the said order appellant ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in that case paying service tax thereon under the category of renting of immovable property service, therefore, the appellant was entitled to avail said Cenvat Credit. Learned counsel has pleaded that since the issue is already settled and the impugned Order-in-Original may be set aside. 4. Heard the learned AR who has supported the impugned order. 5. Having considered the rival contention and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cyber City Developer Ltd. has held as follows:- "In view of the above analysis, I hold that as all the inputs/input service has been used by the appellant for construction of a building which has been let out by the appellant and paying service tax thereon under the category of Renting of Immovable Service therefore, the appellant is entitled to avail cenvat credit. Accordingly, I do not find any ..... X X X X Extracts X X X X X X X X Extracts X X X X
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