2023 (9) TMI 658

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..... Authorised Representative for the Respondent ORDER After hearing both the sides and on perusal of records, I note that the proceedings at the lower level resulted in denial of Cenvat credit to the appellant on architect service and on office renovation service to the tune of respectively Rs.7,01,430/- and Rs.2,86,995/- holding that the same are not satisfying the definition of input service. .....

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..... d renovation of office as provided through a clarification in circular issued by CBEC bearing No. 943/04/2011 dated 29.04.2011 and also as held by this Tribunal through precedent decision in the case of Asrani Inns & Resorts Pvt. Ltd. reported at 2023 (4) TMI 606 - CESTAT MUMBAI. Learned C.A. has further submitted that it was held by this Tribunal in the case of Pangea-3 Legal Data Base System Pvt .....

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..... se and submissions made by both the sides, the above stated circular issued by CBEC and the case laws relied upon by learned Chartered Accountant for the appellant. I find that all the contentions raised by learned C.A. are admissible and sustained in view of the circular and relied upon case laws. I, therefore, hold that the appellant is entitled for Cenvat credit of Rs.10,93,877/- involved in th .....

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