2019 (5) TMI 1532

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... nstructing mall which were meant for renting which were discharging service tax liability, the duty paid on the inputs or capital goods or services used for construction of the mall is available as credit. As such, the credit stand rightly availed by the appellant and utilized for discharge of their service tax liability under the category of Renting of Immovable Property . Inasmuch as, the appeal has been allowed on merits, we are not going to the alternative plea of demand being barred by limitation. Credit allowed - appeal allowed - decided in favor of appellant.
SMT. ARCHANA WADHWA, MEMBER (JUDICIAL) And MR. ANIL G. SHAKKARWAR, MEMBER (TECHNICAL) Shri Kapil Vaish, Chartered Accountant, for the Appellant Shri Gyanendra Kumar Tripath .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... hich they are paying service tax. They also contested that a part of the credit to the extent of around ₹ 1.14 crores was availed by them subsequent to the construction of a mall and was in respect of the services utilized for renting of immovable property. They also relied upon various decisions of the Tribunal laying down that such availment of credit is appropriate. Specifically, reliance was placed to the Tribunals decision in the case of M/s Oberoi Mall Ltd. Vs Commissioner of Central Excise, Mumbai-ii reported as 2017 (47) STR 292 (Tri.-Mumbai) & M/s Laxmi Enterprises Vs Commissioner of Central Excise & Service Tax, Vadodara reported as 2014-TIOL-2042-CESTAT-AHM and to the decision of Hon'ble Andhra Pradesh High Court in the cas .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... erein the Judgment of Hon'ble Andhra Pradesh High Court in the case of Commissioner of Central Excise, Visakhapatanam-ii Vs Sai Sahmita Storages (Plausible) Ltd. (supra) stands followed. Reference to the Tribunal's order can be made as Oberoi Mall Ltd. (supra) & M/s Laxmi Enterprises (supra). It stands held in the said decisions that services used for constructing mall which were meant for renting which were discharging service tax liability, the duty paid on the inputs or capital goods or services used for construction of the mall is available as credit. As such, we held that the credit stand rightly availed by the appellant and utilized for discharge of their service tax liability under the category of 'Renting of Immovable Property'. We .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X