Cenvat credit for inputs used in immovable construction allowed for discharging service tax liability; delay condoned.

Cenvat credit on inputs and input services employed in construction of immovable property can be utilised to discharge service tax liability on output services; the Supreme Court considered this question and treated the appeal despite delay. The court condoned the delay and directed issuance of notice returnable in four weeks. The operative effect is acceptance of the appeal for adjudication on merits concerning entitlement to Cenvat credit and its applicability against service tax liability, with procedural remedy granted by condonation and issuance of notice.

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Issues: Whether the delay in filing should be condoned and notice in the Special Leave Petition be issued.

Analysis: The Court recorded condonation of delay and directed that notice be issued and the matter be listed for hearing along with a connected Special Leave Petition.

Conclusion: Delay is condoned and notice is ordered to be issued; the matter is directed to be listed along with SLP (C) No. 33238/2015.

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