2018 (2) TMI 999

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....houdhary The issue in this appeal is whether the appellant have rightly taken Cenvat credit of Rs. 1,79,220/- on Real Estate Service received vide bill dated 12th February, 2008, and whether the appellant is entitled to Cenvat credit of Rs. 64,002/- on Commercial Construction Service received up to March, 2011, being input service received for construction of Unit-II. 2. The brief facts of the c....

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....ere considered by Revenue, after going through the records of the appellant. It is only claimed, the subsequent audit for the period May, 2013 to May, 2014, by Revenue, that these facts came to the notice and accordingly extended period is invocable. Under the facts and circumstances, I find that the transactions under dispute are properly recorded in the books of accounts ordinarily maintained in....