2017 (8) TMI 1343

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..... ction Services is prior to 1.6.2007 and stands covered in the case of Larsen & Toubro Ltd. [2015 (8) TMI 749 - SUPREME COURT] - the demand in respect of Commercial or Industrial Construction Services is unsustainable. Eligibility of credit availed on inputs before making payment regarding to the goods - Held that: - this can only be a procedural lapse - Taking into consideration that the appel .....

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..... is prior to 1.6.2007 and therefore the demand in respect of Commercial or Industrial Construction Services / Works Contract Service would be covered by the judgment in the case of Commissioner of Central Excise, Kerala Vs. Larsen Toubro Ltd. - 2015 (39) STR 913 (SC). 2. The second issue on which demand has been raised is that the appellant availed credit on inputs before making payment in reg .....

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..... efore making payment regarding to the goods, in our view, can only be a procedural lapse. Taking into consideration that the appellants have paid the money within a short-time, we find that the demand is unsustainable. The impugned order is set aside and the appeal is allowed with consequential relief if any. (Operative portion of the order was pronounced in open court) - - TaxTMI - TMITax .....

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