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TMI Blog2022 (12) TMI 472X X X X Extracts X X X X X X X X Extracts X X X X ..... ued vide F.No.345/6/2007 TRU - HELD THAT:- The assessee therein, was in the business of renting immovable properties and the issue involved was whether the assessee therein was entitled for CENVAT credit on the input and input services consumed or utilized in construction of the Commercial Complex. After considering various authorities, the Tribunal has held that the assessee was entitled to CENV ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... - C.E.A No.38 OF 2019 - - - Dated:- 28-10-2022 - THE HON BLE MR. JUSTICE P.S. DINESH KUMAR AND THE HON BLE MR. JUSTICE UMESH M. ADIGA APPELLANT: SMT. K.R. VANITHA, ADVOCATE RESPONDENT: SHRI. N. ANAND, ADVOCATE AND SHRI. B.G. CHIDANAND URS, ADVOCATE JUDGMENT This appeal by the Revenue challenging the final order No.21081 dated August 2, 2018 in Appeal No.ST/2573/2010-DB pass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed under the Service tax. It availed the CENVAT credit on input services such as Architects Service, Construction Service, Management consultancy etc., to discharge the service tax and output services including renting of immovable property. Pursuant to an audit note, a show cause notice dated October 28, 2009 was issued alleging violation of Board Circular dated January 4, 2008. After considering ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... andum of appeal. She submitted that the Revenue has challenged orders passed by the CESTAT in M/s. Oberoi Mall Ltd., Vs. Commissioner of Service Tax, Mumbai, 2017 (47) STR 292 (Tri. Mumbai) and thus, the Revenue has not accepted the view taken by the Tribunal. 6. We have carefully considered rival contentions and perused the order passed by the CESTAT in M/s. Millennia Realtors Pvt. Ltd. The as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessee is admittedly in the business of renting immovable property. While constructing the immovable properties, assessee would have availed various services and paid input tax. The said building is used by the assessee in its business. Therefore, assessee must be entitled to avail the input services to discharge services on various output services. 8. In view of the above discussion, this a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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