2020 (3) TMI 624

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... e appellant is entitled to CENVAT credit both on inputs and input services utilized for the construction of complex, utilized for output service being Renting of immovable property service . Credit allowed - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 347 of 2011, 430 of 2011 - Final Order No. 20191-20192/2020 - Dated:- 17-2-2020 - HON BLE MR. ANIL CHOUDHARY, J .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... tled to CENVAT credit for input services which are similar dispute in the present appeal and the period in dispute being prior to 1st April, 2011, before amendment in the definition of input and input services , disallowing certain input services. Learned Counsel also points out that so far the inputs is concerned, the issue stands squarely settled in favour of the appellant/assessee by ruling .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... elied upon the impugned order. 5. Considering the rival submission and on perusal of the impugned order, we are satisfied that the period in dispute is prior to 1st April, 2011, and the appellant is entitled to CENVAT credit both on inputs and input services utilized for the construction of complex, utilized for output service being Renting of immovable property service . 6. In view of the .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X