2013 (2) TMI 633

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....dent. [Order]. - The appellants are seeking rectification of mistake in the Order No. A/47/WZB/AHD/2012, dated 17-1-2012 [2012 (28) S.T.R. 174 (Tri.-Ahmd.)]. 2. Heard the both sides. 3. Ld. Counsel appearing on behalf of the appellants submitted that the issue involved itself has been wrongly considered since the Tribunal relied upon the decision of the Tribunal in the case of M....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ce and thereafter followed the decision of the Division Bench. He submits that this constitutes an error apparent and seeks rectification. 4. I find considerable force in the arguments advanced by the ld. Counsel. On going through the order, it is seen that the reliance has been placed on the decision in the case of Mundra Port & SEZ Ltd. which is related to the input and further reliance ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... "8. However, the decisions considered above and the arguments advanced, are not relevant in view of the fact that this Tribunal in the case of Navratna S.G. Highway Property Pvt. Ltd. in Order No. A/47/WZB/ AHD/2012, dt. 17-1-2012, has considered the same issue and has come to the conclusion that the credit of Service Tax paid on the services used during construction of immovable property w....