TMI Blog2023 (1) TMI 147X X X X Extracts X X X X X X X X Extracts X X X X ..... 1.03.2011 - services used for setting up of New Technology Centre - HELD THAT:- Sri.Harish has categorically submitted that CENVAT credit on input services on any new constructions is not claimed. This aspect has been considered by the CESTAT in paragraph-5.1 in extenso. Having heard the learned Standing Counsel for the CESTAT and the learned Advocate for assessee, we find no error in the find ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... .04.2011, vide Notification No.3/2011-CE (NT) dated 01.03.2011. B. Whether CESTAT was right in not taking into cognizance the facts brought out in the Order-In-Original No. BLR-NORTH-COMM-05-2018-19 dated 25.09.2018 and allowing credit on input services used for setting up of New Technology Centre. C. Whether the CESTAT was right in setting aside the Order and allowing the assessee's ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Management Consultancy Service Manpower Recruitment and Supply Agency's service Real Estate Consultant Business Support Service Erection, Commissioning and Installation Services Technical Testing and Analysis Services Business Auxiliary Services Commercial Training or Coaching Service Maintenance Charges Security Agency's services Managem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... categorically submitted that CENVAT credit on input services on any new constructions is not claimed. This aspect has been considered by the CESTAT in paragraph-5.1 in extenso. 8. Having heard the learned Standing Counsel for the CESTAT and the learned Advocate for assessee, we find no error in the findings recorded by the CESTAT at para-5.1. 9. In view of the above, the following; ORDE ..... X X X X Extracts X X X X X X X X Extracts X X X X
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