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TMI Blog2014 (1) TMI 1511X X X X Extracts X X X X X X X X Extracts X X X X ..... e appellant is engaged in the taxable service falling under the category of 'renting of immovable property service'. On a scrutiny of the ST-3 returns filed by them for the period from October 2008 to March 2009, it was noticed that appellants had paid Rs.1,79,582/- towards service tax by utilizing input service tax of service tax paid by them on construction services received. On the ground that, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... posit. 3. I have considered the submissions made by both sides. The appellants have relied upon the decision in the case of Navaratna S.G. Highway Prop. Pvt. Ltd. vs. CST: 2002 (28) S.T.R. 166 (Tri. Ahmd.) wherein it was held that in respect of 26 services listed therein, credit of service tax paid on input service would be admissible as CENVAT credit for payment of service tax on 'renting of imm ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts vs. CCE: 2012 (28) S.T.R. 174 (Tri.-Ahmd). However, in this decision, the Tribunal did not consider the decision rendered in the case of SaiSamhita Storages Pvt. Ltd. by Hon'ble High Court of Andhra Pradesh. The service considered for the purpose of denial of service tax credit is construction service. Ongoing through the Navaratna S.G. Highway Prop. Pvt. Ltd. decision, it is seen that the cons ..... X X X X Extracts X X X X X X X X Extracts X X X X
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