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TMI Blog2018 (8) TMI 22X X X X Extracts X X X X X X X X Extracts X X X X ..... tract Services’ whereas in the present case Service Tax was paid on ‘Real Estate Agent Service’ - the said circular will not be applicable to the facts of the present case - appeal allowed - decided in favor of appellant. - APPEAL No. ST/55755/2014-CU[DB] - ST/A/71178/2018-CU[DB] - Dated:- 20-6-2018 - Mrs. Archana Wadhwa, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Wri ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... w cause notice dated 20/04/2012 wherein it was contended that appellant was operating from premises located at Plot No.2D, Sector-126, Noida and the Service Tax was availed on Real Estate Agents Service engaged for purchase of another property located at E-1, Sector-59, Noida and therefore the same was not admissible to the appellant. Appellant submitted reply dated 04/06/2012 submitting that Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the context of Commercial Construction Services and Works Contract Services and it was not relevant in the present case. 4. Heard the learned A.R. for Revenue who has supported the impugned Order-in-Appeal. 5. Having considered the rival contentions and on perusal of record, we find that the said Circular deals with availment of Cenvat credit of Service Tax paid on Commercial Constr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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