TMI Blog2018 (4) TMI 1042X X X X Extracts X X X X X X X X Extracts X X X X ..... y Hon’ble High Court of Andhra Pradesh at Hyderabad in Commissioner of Central Excise, Visakhapatnam-II vs. Sai Sahmita Storages (P) Ltd. [2011 (2) TMI 400 - ANDHRA PRADESH HIGH COURT], wherein it was held that unless excluded, all goods used in relation to manufacture of final product and for any other purpose used by a provider of taxable service for providing an output service are eligible for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have availed and utilized Cenvat Credit of Central Excise Duty paid on Cement, Glass and Steel and Cenvat Credit of Service Tax paid on Architect Services and Work Contract Service towards discharge of service tax on renting of immovable property for the period from 2007-08 to 2010-11 (upto August 2010). It appeared to Revenue that the said Cenvat Credit was not admissible for discharge of servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant who has submitted that the matter is no more res-integra in view of the ruling by Hon ble High Court of Andhra Pradesh at Hyderabad in the case of Commissioner of Central Excise, Visakhapatnam-II vs. Sai Sahmita Storages (P) Ltd. at MANU/AP/0510/2011 reported at 2011 (23) STR 341 (A.P.). Further the learned counsel submitted that relying on the said ruling Single Member Bench of this T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ws relied upon by learned counsel, we find that the issue is no more res-integra and the same has been settled through the ruling by Hon ble High Court of Andhra Pradesh at Hyderabad in above stated case of Commissioner of Central Excise, Visakhapatnam-II vs. Sai Sahmita Storages (P) Ltd. wherein in Para 7 the Hon ble High Court has ruled as follows:- In a pliant reading of both the above de ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... The appeal is allowed with consequential relief. In view of the above ruling we hold that appellant was entitled for Cenvat Credit of Central Excise Duty paid on Cement, Glass and Steel as well as Cenvat Credit of Service Tax paid on Architect Services and Work Contract Services for discharge of Service Tax on Renting of Immovable Property Service in the present case. We, therefore, set aside ..... X X X X Extracts X X X X X X X X Extracts X X X X
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