TMI Blog2018 (8) TMI 531X X X X Extracts X X X X X X X X Extracts X X X X ..... AT NEW DELHI], wherein the identical situation was existing and the Tribunal has held that the credit cannot be denied for the delay in issuing the invoice. Credit allowed - appeal allowed - decided in favor of appellant. - Appeal No. E/10853/2018-SM - A/11183/2018 - Dated:- 11-6-2018 - MR. RAMESH NAIR, MEMBER (JUDICIAL) For Appellant: Shri Hardik Modh (Advocate) For Respondent: Shri Govind Jha (A.R.) ORDER Per: Ramesh Nair The appeal is directed against the order in appeal dated 27.10.2017 passed by the Commissioner (Appeals) GST CE-Vadodara whereby the Ld. Commissioner upheld the denial of Cenvat Credit in respect of Construction Service received by the appellant for the period prior to 01.04.2011. The case ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f this Tribunal in the case of Maruti Suzuki India Ltd Vs. Commissioner of Central Excise Delhi-III- 2017 (47) STR 273 (Tri. Chan.) 3. Shri G. Jha Ld. Superintendent (AR) appearing on behalf of the Revenue reiterates the findings of the impugned order. He submits that since, the invoice towards Construction Service was issued on 28.04.2011 that is the date when the service stand completed, accordingly the credit after 01.04.2011 being not admissible as per exclusion clause provided w.e.f 01.04.2011, the lower authority has rightly denied the credit. 4. I have carefully considered the submissions made by both the sides and perused the records. 5. I find that the limited dispute is that whether the credit on Construction Service rece ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.04.2011, the credit cannot be denied. 7. As regard the contention of the lower authority regarding the construction of building is an immovable property, hence, the credit is not admissible, I am of the view that this aspect is relevant to the case where inputs are used and the resultant product is immovable property. However, in the case of inputs there is an explicit inclusion of Construction Service in the definition of inputs service defined under rule 2(l) for the Cenvat Credit Rules, 2004. Therefore, merely on the ground that the Constructed building is an immovable property, it is not relevant in respect of credit of inputs service on Construction. This issue has been dealt in detail by this Tribunal in the case of Maruti Suzuki ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
