2012 (11) TMI 1113

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....te, for the Appellant. Shri Navneet, Addl. Commissioner (AR), for the Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - The appeal and stay application are directed against the Order-in-Original No. 30/ST-II/WLH/2012, dated 6-3-2012 passed by the Commissioner of Service Tax, Mumbai-II. The stay application is taken up for consideration. 2. The issue involved rela....

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....e is Rs. 5.39 crores approximately. 3. The learned counsel for the appellant submits that an identical issue arose before the Tribunal in the case of Sai Samhita Storages Pvt. Ltd. v. Commissioner of Customs & Central Excise, Visakhapatnam-II - 2010 (255) E.L.T. 91 wherein eligibility to inputs such as cement and steel used in the manufacture of construction of storage tanks which was used....

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....nal in the case of Navaratna S.G. Highway Prop. Pvt. Ltd. v. Commissioner of Service Tax, Ahmedabad = 2012 (28) S.T.R. 166 wherein this Tribunal held that Service Tax paid on the services such as construction service, consulting architects service, consulting engineers service, etc. which were used in relation to renting of immovable property service were held to be eligible input service under Ru....