2014 (10) TMI 287

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....mmissioner (AR) JUDGEMENT Per: P R Chandrasekharan: The appeal and stay petition are directed against order-in-original No. PUN-EXCUS-003-COM-027-13-14 dated 26.11.2013 passed by the Commissioner of Central Excise, Pune-III. 2. Vide the impugned order, the learned adjudicating authority has confirmed a service tax demand of Rs. 13,93,91,457/- along with interest thereon and also impose....

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....n 2010 (255) ELT 91 affirmed by the Hon'ble Andhra Pradesh High Court reported as 2011 (270) ELT 33 (AP), and Navaratna S.G. Highway Prop. Pvt.Ltd. vs. CST, Ahmedabad reported in 2012 (28) STR 166. Therefore, he pleads that the appellant was rightly entitled for availing credit on inputs, capital goods and input services used in the construction of the mall which is being used for rendering ou....

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....e, on the other hand, submits that in the case of Galaxy Mercantiles Ltd. vs. CCE, Noida reported in 2014 (33) STR 39, this Tribunal has taken a view that cenvat credit on construction services can be taken only in respect of inputs or capital goods. The Hon'ble Bombay High Court also in the case of City Central Mall Nashik P. Ltd. vs. CST, Nashik reported in 2014 (33) STR 232 (Bom). had taken....

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.... have gone in the construction of mall which is being used for rendering output services, the Tribunal has been consistently holding the view that credit of input services can be taken. IN the case of City Central Mall Nashik P. Ltd., the Tribunal took a view that cenvat credit on inputs and capital goods which has been used in construction of immovable property cannot be taken and only input serv....