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TMI Blog2024 (6) TMI 186X X X X Extracts X X X X X X X X Extracts X X X X ..... rties, 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 out services.' There are no merit in the impugned order and accordingly, the appeal is allowed. - DR. D.M. MISRA, MEMBER (JUDICIAL) AND MRS. R. BHAGYA DEVI, MEMBER (TECHNICAL) For the Appellant : Mr. Siddeshwar, CA For the Respondent : Mr. M. A. Jithandra, Asst. Commissioner (AR) ORDER The appellant, M/s. G Corp Private Limited render taxable services under the category of Real Estate Agent s Services, Construction of Complex Service, Architect Services, Works Contract Service, Renting of Immovable Property Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... il Nadu vs. Southern Structurals Ltd.: 2008 (229) ELT 487 (SC) wherein the Hon ble Supreme Court held that when the facts are already in the knowledge of the Revenue, the question of invoking suppression does not arise. He also relied on the decision in the case of M/s. Millionaire Realtors Private Limited vs. Commissioner of Central Excise, Customs and Service Tax, Bangalore-I: 2020 (3) TMI 624 CESTAT Bangalore wherein it was held that input/input services consumed or utilised in construction of the commercial complex; output service provider under the Heading renting of immovable properties was entitled to CENVAT credit both are inputs and input services utilised for the construction of complex utilised for output services being renting o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arefully considered rival contentions and perused the order passed by the CESTAT in M/s. Millennia Realtors Pvt. Ltd. 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 utilised in construction of the Commercial Complex. After considering various authorities, the Tribunal has held that the assessee was entitled to CENVAT credit both on inputs and input services utilised for the construction to be utilised as output service being renting of immovable property. It is not in dispute that the said order passed by the CESTAT, Bengaluru has been challenged by the Revenue. 7. In view of the above ..... X X X X Extracts X X X X X X X X Extracts X X X X
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