2014 (3) TMI 986

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....tosh Gupta, Advocate, for the Appellant. Shri Alok Srivastava, AR, for the Respondent. ORDER These two appeals are disposed of by a common order as they raise the common order of law and facts. 2. The said appeals are directed against OIA No. 246 & 235/2011/ Commr(A)/RBT/RAJ, dated 20-12-2011. 3. Heard both sides and perused the records. 4. The relevant facts after....

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....the case of Navratna S.C. Highway Prop. Pvt. Ltd. v. Commissioner of Service Tax, Ahmedabad - 2012 (28) S.T.R. 166 (Tri. - Ahmd.) which has clearly held that when the assessee provides an output service on which Service Tax liability is discharged, inputs and input services used for such construction cannot be denied. The ratio of division Bench case would squarely apply in the case in hand. 6.....