2019 (5) TMI 1532

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....red Accountant, for the Appellant Shri Gyanendra Kumar Tripathi, Deputy Commissioner, Authorised Representative for the Respondent ORDER PER: ARCHANA WADHWA The appellants constructed a mall, which was subsequently rented out by them to various lessees. During the construction of the mall, appellant availed the benefit of Cenvat credit of duty paid on various inputs, capital goods as also on v....

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....ely was proposed to be confirmed against them by denying the said credit. 3. The appellant during the course of adjudication took a categorical stand that the mall was specifically constructed by them for renting purposes and as such all the inputs can be said to be having a nexus with the ultimate output services i.e. 'renting of immovable property', on which they are paying service tax. They al....

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....orted as 2011 (270) ELT 33 (AP). 4. It is seen that while dealing with the applicability of the said decisions to the facts of the present case the Original Adjudicating Authority has observed that there are divergent views of the Tribunal and has referred to the CESTAT-Ahmadabad decision in the case of Mundra Port & Special Economic Zone Ltd. Vs Commissioner of Central Excise, Rajkot reported a....

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.... STR 726 (Gujarat). As such, any reference to the said decision by the adjudicating authority was not called for. 6. We also find that the said issue stands covered by various decisions of the Tribunal wherein the Judgment of Hon'ble Andhra Pradesh High Court in the case of Commissioner of Central Excise, Visakhapatanam-ii Vs Sai Sahmita Storages (Plausible) Ltd. (supra) stands followed. Referenc....