TMI Blog2020 (3) TMI 755X X X X Extracts X X X X X X X X Extracts X X X X ..... from October 2007 to September 2010, as the project was under construction stage, and hence there was no output service (of renting) rendered during that period - HELD THAT:- The issue of availability of CENVAT credit, for construction of commercial complex which is meant for commercial activity and for earning rent, taxable under the provisions of Finance Act, 1994, is decided in favour of the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es. 2. The appellant is a Real estate developer and providing output services of Works Contract, Transport of Goods by Road, Architect Services, Consulting Engineer Services and Management Consultancy Services. They are registered with the Department, since 2008. 3. It appeared to Revenue that during the period from October 2007 to September 2010, as the project was under construction stage, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2011, when exclusion clause was introduced in Rule 2(l) of CCR, 2004. Accordingly, Learned Counsel prays for allowing the appeal with consequential benefits. He also relies on the ruling of this Tribunal in the case of Millenia Realtors Pvt. Ltd. Vs CCE, Final Order No. 20191-20192/2020 dated 17.02.2020, which was passed following the ruling of Hon ble Andhra Pradesh High Court in the case of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the commercial nature, which shall be verified from the Plan approved by the Town Planning Authority and other facts (actual user for commercial purpose) as may be led before the Adjudicating Authority. Accordingly, CENVAT credit is allowable on verification as directed. We, however make it clear that we have remanded the case only for the arithmetical calculation. Accordingly, the appeal is all ..... X X X X Extracts X X X X X X X X Extracts X X X X
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