2014 (6) TMI 314

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.... JUDGEMENT Per Archana Wadhwa : After hearing both the sides, we find that the appellant is engaged in the construction of mall, which has been rented out to various customers in the shape of shops etc. The dispute in the present appeal relates to availment of Cenvat credit of service tax paid on various input services. The demand to the extent of Rs.69,95,300/- stands confirmed against t....

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....T, Mumbai - 2013-TIOL-604-CESTAT-MUM., wherein by following the Andhra Pradesh High Court's decision in the case of Sai Sahmita Storages (P) Ltd. - 2011-TIOL-863-HC-AP-CX, it was prima facie held that the assessee is entitled to the Cenvat credit of service tax paid on input services used in the construction of immovable property. In view of the above, we are of the view that the appellant has ....