2016 (11) TMI 142

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.... ORDER The present appeal is directed against the impugned order dated 01.10.2014 passed by the learned Commissioner (Appeals) vide which the appeal of the appellant was rejected. Briefly the facts of the present case are that the appellant is a real estate developers holding Service Tax Registration and has been discharging their service tax liability after availing cenvat credit in accordance ....

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....grieved by the said order of the Commissioner (Appeals), the appellant is before this Tribunal. 2.  Heard both parties and perused the records. 3.  The learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed ignoring the decisions rendered by higher judicial fora holding that the cenvat credit on 'input construction serv....