2024 (6) TMI 186

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..... t : Mr. M. A. Jithandra, Asst. Commissioner (AR) ORDER The appellant, M/s. G Corp Private Limited render taxable services under the category of "Real Estate Agent's Services, Construction of Complex Service, Architect Services, Works Contract Service, Renting of Immovable Property Service and Management, Maintenance and Repair Service" as defined under Section 65 of the Finance Act, 1994. The Co .....

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..... onsultancy service, hence, the question of denying the benefit of CENVAT credit does not arise. It is also submitted that they have been regularly filing half yearly returns in Form ST-3 which were being filed on time, hence the question of suppressing the facts with an intent to evade payment of Service Tax is baseless and therefore, the show-cause notice is void ab initio as it has been issued b .....

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..... itled to CENVAT credit both are inputs and input services utilised for the construction of complex utilised for output services being renting of immovable property service. He also relied on Golf Links Software Park Pvt Ltd. vs. CCE and CST, Bangalore: 2018 (8) TMI 331 - CESTAT Bangalore wherein services such as architects service, construction service, management consultancy service used for cons .....

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..... r the appellant is eligible for CENVAT credit on input and input services used by them for construction of immovable property where they are paying Service Tax on renting of immovable property. This issue is no more res integra in as much as the jurisdictional Karnataka High Court in the case of Commissioner of Service Tax vs. Golflinks Software Park Pvt. Ltd.: 2022 (12) TMI 472 (Kar.-HC) in a sim .....

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..... , this appeal does not merit consideration for more than one reason. Firstly, Revenue has accepted the view taken by the Tribunal in M/s. Millennia Realtors. Secondly, assessee is admittedly in the business of renting immovable property. While constructing the immovable properties, assessee would have availed various services and paid input tax. The said building is used by the assessee in its bus .....

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