2017 (2) TMI 1408

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..... ant for setting up a new manufacturing plant adjacent to the existing plant within the same factory premises - denial of credit for the reason that the services are received in regard to immovable property - Board Circular No. 98/1/2008-S.T., dated 4-1-2008 - Held that:- Undisputedly the amendment brought forth from 1-4-2011 does not have a retrospective application. The definition of input servic .....

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..... pital goods and service tax paid on input services. During the period 2007-2008 to 2010-2011, the appellants availed credit of ₹ 47,85,701/- in respect of service tax paid on commercial construction or industrial construction services received by the appellant for setting up a new manufacturing plant adjacent to the existing plant within the same factory premises. A Show Cause Notice was iss .....

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..... words "setting up of factory" and that the said amendment has retrospective application. The appellant is now before the Tribunal against the said order. 3. On behalf of the appellant, the Ld. Counsel Shri. Lalith Mohan Chandana explained that the services was availed prior to 1-4-2011. The appellant had received construction activities services for setting up a new manufacturing plant in th .....

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