https://www.taxtmi.com/caselaws?id=464246 CESTAT BANGALORE - AT allowed the appeal. The Tribunal held the appellant entitled to CENVAT credit on input services for the period prior to 01.07.2011 when the property was rented, and that denial of credit was unsustainable. No service-tax liability arose for activities undertaken prior to 01.07.2010. The demand under "Commercial or Industrial Construction" services was held unsustainable because the property was transferred after issuance of the Occupancy Certificate and the 2010 amendment operates prospectively. Accordingly, the impugned demand/orders were set aside and the appeal allowed. en-us Fri, 20 Dec 2024 00:00:00 +0530 Tue, 14 Oct 2025 19:08:55 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=464246 CESTAT BANGALORE - AT allowed the appeal. The Tribunal held the appellant entitled to CENVAT credit on input services for the period prior to 01.07.2011 when the property was rented, and that denial of credit was unsustainable. No service-tax liability arose for activities undertaken prior to 01.07.2010. The demand under "Commercial or Industrial Construction" services was held unsustainable because the property was transferred after issuance of the Occupancy Certificate and the 2010 amendment operates prospectively. Accordingly, the impugned demand/orders were set aside and the appeal allowed. Case-Laws Service Tax Fri, 20 Dec 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=464246