2019 (3) TMI 40

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....ssue involved in this appeal is whether the appellant have rightly taken cenvat credit of Rs. 51,319/- availed on purchase of flat for office purpose for which the sellers/ builders has charged service tax towards construction service of Rs. 51,319/- and have issued receipt dated 29th March, 2014. The said flat has been purchased for office purpose by the proprietor, Mr. Basu Nagar, of Star Securi....

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....g others. 3. The said demand was confirmed by the adjudicating authority and further confirmed by the Commissioner (Appeals) observing that the said input service credit is availed by the appellant on construction of new building. As construction service/works contract service have been specifically excluded from the eligible service for cenvat credit, w.e.f. 1st April 2011 the appellant is not e....