2014 (3) TMI 986

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..... authority has relied upon the amendments made to the definitions to input services under Rule 2(l) of the Cenvat Credit Rules, 2004 to hold against the appellants. On perusal of the said amendment, I find that the said amendment was brought into statute w.e.f. 1-4-2011, and the period involved in both these appeals is prior to the said amendment, I am of the view the amendment would not apply in t .....

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..... rged the Service Tax liability under the category of renting of immovable property services. The lower authorities were of the view that the said credit availed by the appellants are ineligible as the construction of godowns is an activity which is clarified by the Board vide circular dated 4-1-2008 and Cenvat credit is not admissible. 5. I find no force in the arguments put forth by the Ld. .....

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