2013 (2) TMI 633 - AT - Service Tax

Rectification of Mistake - Error apparent on face of record - Issue involved wrongly considered - held that - the Cenvat credit of services availed during construction would be available and the decision is applicable squarely to the facts in this case - Accordingly the paragraphs 8 & 9 of the order dt. 17-1-2012 2012 (11) TMI 574 - CESTAT AHMEDABAD substituted - ROM application accepted.

Summary

Issues: Seeking rectification of mistake in the order dated 17-1-2012.

In this judgment, the appellant sought rectification of a mistake in the order dated 17-1-2012. The appellant's counsel argued that the issue was wrongly considered as the Tribunal relied on a decision related to inputs, whereas the appellant had availed credit on input services. The counsel also pointed out that a relevant decision in favor of the appellant had not been considered. The Tribunal found merit in the arguments presented by the appellant's counsel. It noted that the decisions relied upon were not relevant to the case at hand. The Tribunal referred to a specific decision in a similar case where it was held that the credit of Service Tax paid on services used during construction of immovable property was admissible for the payment of Service Tax. Consequently, the Tribunal set aside the impugned order and allowed the appeal with consequential relief to the appellant. The rectification of mistake application was disposed of accordingly, and the judgment was pronounced in court on 27-7-2012.