2018 (3) TMI 844

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.... Adv for the Appellant. Mr. Bhuvaneshwara  Rao, A.R. for the Respondent. [Order per: M.V.RAVINDRAN] This appeal is directed against order-in-appeal  No.37/2011(H-IV)CE dated 28.02.2011. 2. Heard both sides and perused the records.  The issue involved in this case is regarding the eligibility to avail CENVAT credit of service tax paid on renting of immovable property serv....

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....as been wrongly denied and the reliance placed on the Board Circular is incorrect. 4. Learned A.R. reiterates the findings of the 1st Appellate Authority. 5. On a careful consideration of the submissions made by both sides, we find that the impugned order lacks any merit and needs to be set aside for more than one reason. 6. Firstly when it is undisputed that the factory which was taken o....