2014 (11) TMI 752

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.... Anil Choudhary:  The appellant has preferred the present appeal against Order-in-Appeal No. BC/262/RGD/2011-12 dated 20.1.2012 passed by the Commissioner of Central Excise (Appeals), Mumbai-III. 2. The brief facts of the case are that the appellant, M/s Prakruti Resorts Ltd. is engaged in providing taxable services under the categories of Convention Services, Health & Fitness services ....

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....ioner (Appeals), who vide the impugned order confirmed the demand and penalty rejecting the appeal. Being aggrieved the appellant is before this Tribunal. 4. Learned Counsel for the appellant states that the CENVAT Credit during the relevant period i.e. financial year 2007-08 was available on construction service as well as Consulting Engineers Service utilized by it for construction of Convent....