2017 (2) TMI 1408

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....Joint Commissioner (AR), for the Respondent. ORDER The above appeal is filed against the order passed by Commissioner (Appeals) who modified the order passed by adjudicating authority who had dropped the demand, interest and penalties proposed. 2. The appellants are manufacturers of pre-fabricated building materials/industrial steel doors and are availing the facility of Cenvat credit of d....

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....ty on immovable property does not qualify as input service and relied upon Board Circular No. 98/1/2008-S.T., dated 4-1-2008. The Commissioner (Appeals) vide order impugned herein allowed the appeal filed by the department and thus disallowed the credit to the tune of Rs. 47,85,701/-. While doing so, the Commissioner (Appeals) observed that the definition of input services w.e.f. from 1-4-2011 has....