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TMI Blog2014 (10) TMI 604X X X X Extracts X X X X X X X X Extracts X X X X ..... case for grant of stay. Accordingly, we grant unconditional waiver from pre-deposit of dues adjudged against the appellant and stay recovery thereof during the pendency of the appeal - Stay granted. - Appeal No. ST/86947, 86948 & 86949/14 - Stay Order Nos. S/735-737/2014-WZB/C-I(CSTB) - Dated:- 7-7-2014 - P R Chandrasekharan and Ramesh Nair, JJ. For the Appellant : Mr S S Gupta, CA For the Respondent : Mr K S Mishra, Addl. Comm. (AR) ORDER Per: P.R. Chandrasekharan 1. The appeal and stay petition are directed against order-in-original No. 04-06/ST-II/RS/2014 dated 30/01/2014 passed by the Commissioner of Service Tax, Mumbai. Vide the impugned order, the learned adjudicating authority has disallowed Cenvat Credit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant submits that in the Galaxy Mercantile Ltd. case, the question for consideration before the Hon'ble High Court was, whether Cenvat credit on inputs and capital goods could be availed in respect of a building constructed which was subsequently used for warehousing purpose. In that case, the Tribunal vide order dated 24/07/2013, by majority decision, held that Cenvat Credit availed on inputs service is not required to be reversed and only directed pre-deposit of 35% of the Cenvat Credit attributable to inputs and capital goods. The said decision was challenged before the Hon'ble High Court of Allahabad and the same was upheld. Therefore, the question of availing Cenvat Credit on inputs service on the construction of immovable prope ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ax paid on input services and therefore, reliance placed by the adjudicating authority on this decision does not support the Revenue's case at all. 5.2 We further observe that the Hon'ble High Court of Andhra Pradesh in the case of Sai Sahmita Storages (P) Ltd. and this tribunal in the case of Navratna S.G. Highway Pro. (P) Ltd. has held that Cenvat Credit of service tax paid on input services used in the construction of immovable property would be available if such immovable property is used for rendering other taxable services. Following the same in the present case also, we hold that the appellant has made out a prima facie case for grant of stay. Accordingly, we grant unconditional waiver from pre-deposit of dues adjudged aga ..... X X X X Extracts X X X X X X X X Extracts X X X X
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