2013 (4) TMI 572

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....RDER Per: P R Chandrasekharan: There are three appeals and stay applications directed against Order-in-Original No. 22 to 24/ST-II/RS/2012 dated 28/09/2012 passed by Commissioner of Service Tax-II, Mumbai. As the issue involved are common in these appeals, they are taken up together. 2. The appellant, M/s. Oberoi Mall Limited, Goregaon, Mumbai are engaged in rendering the taxable service ....

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....to deny CENVAT credit of Rs. 6,00,63,212/- taken by the appellant during the period April 21008 to March 2009 out of which an amount of Rs. 1,15,14,402/- was utilized for payment of service tax on the renting of immovable property service. The said notice was adjudicated and the impugned order was passed wherein CENVAT credit of Rs. 6,00,63,212/- availed by the appellant was disallowed under the p....

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....radesh in the case of Sai Sahmita Storages (P) Ltd. 2011 (270) ELT 33 (AP). The appellant therein was providing the service of storage and warehousing and took credit of excise duty paid on cement, iron bars, expansion bellows and pipes, etc. used in the manufacture of warehouse. The hon'ble High Court noted that considering the definition of 'inputs' and 'input services' provided in CENVAT Credit....

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....r grant of stay. 4. The learned Commissioner (A.R.) appearing for the Revenue reiterates the findings given by the adjudicating authority. 5. We have carefully considered the rival submissions. The hon'ble High Court of Andhra Pradesh and the Ahmedabad bench of this Tribunal in the case of Sai Sahmita Storage (P) Ltd. (supra) and Navratna S.G. Highway Property Pvt. Ltd. (supra) respectively ....