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TMI Blog2016 (3) TMI 854X X X X Extracts X X X X X X X X Extracts X X X X ..... d Acctt. For the Respondent : Mrs P V Shekhar, D C (AR) ORDER Per M V Ravindran All these appeals are directed against Order-in-Original No. 04-06/ST/RS/2014 dated 30/02/2014. 2. Heard both sides and perused the records. 3. The issue that falls for consideration is whether the appellant had availed the Cenvat Credit of input service of construction services and other services is correct or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rcantile Ltd. - 2014 (33) STR 3 (All.), Hon'ble High Court of Allahabad has held availment of Cenvat Credit on the construction services is incorrect. 7. The submission made by the Ld. C.A. has strong force in as much, there is no dispute, that the appellant has constructed various malls and rented the same to various parties and discharge of service tax on rent received is also not disputed. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e for providing an output service. Therefore the definitions of input and input service are pari-materia as far as the service providers are concerned. That being the position, the decision of the Hon'ble High Court of Andhra Pradesh would be applicable to the present case. In that case also, the Hon'ble High Court took the view that without use of cement and TMT bars for construction of w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e judgment of Hon'ble High Court of Andhra Pradesh in the case of Sai Samhita Storages Pvt. Ltd. -2011 (270) ELT 33 (A.P.) and held in the favour of the appellant. We do not find any reason to deviate from such a view already taken on this issue. 8. As regard the judgment relied upon by the departmental representative in the case of Galaxy Mercantile Ltd. (supra), we find that Hon'ble Hig ..... X X X X Extracts X X X X X X X X Extracts X X X X
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