2019 (10) TMI 537

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....tant for Respondent ORDER Per : P. Anjani Kumar, Member (Technical) The Appellants, M/s. Sky Star & Others, are engaged in construction of buildings and renting the same. The department after conducting investigation issued a Show Cause Notice seeking disallowance of Cenvat Credit of Rs. 23,61,327 on the ground that the credit inputs are used in construction related work cannot be used fo....

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....ory of manufacturer or premise of output service provider. Since the said Notification No.3/2011-CE)(NT) dated 01.03.2011 is having prospective effect, the cenvat credit available by virtue of provisions in the material period under rule 2(1) of Cenvat credit rules, 2004, cannot be denied. The period in this case is Oct, 2008 to March 2011. He further submits that CBEC vide circular No.98/1/2008 S....

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....ugned order is maintainable and therefore be upheld. 4. Heard both sides. I find that the issue that requires to be considered in this case is as to whether the Appellants engaged in construction of a building and renting the same on completion or entitled to credit of inputs / inputs service utilised in the construction while paying the service tax under the head "Renting of Immovable Property....