2020 (3) TMI 262

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....ity of cenvat credit on input services utilized admittedly in construction of commercial complexes which have been let out and appellants have paid service tax under the head 'renting of immovable property service'. 2.1. In appeal No.ST/22675/2014 (by M/s. Prestige Garden Constructions Pvt. Ltd.), the brief facts of the case are:- It was observed that the appellant has availed/utilized input service credit on various invoices addressed to their Head Office under which they have procured various input services viz. management consultant services, civil engineering services, interior decorator services etc. which have been used for construction of the building/immovable property which has been let out for rent by the service provider. T....

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....fore, it appeared that the appellant has contravened the provisions of Cenvat Credit Rules, 2004 and hence the wrongly availed credit was recoverable along with appropriate interest, under the provisions of Rule 14 and Rule 15(3) of Cenvat Credit Rules, 2004 read with Section 73 and Section 75 of the Finance Act, 1994. 2.2. In appeal No.ST/22674/2014 (by M/s. Exora Business Parks Pvt. Ltd.), the brief facts are as under:- It was observed by the Audit that , appellant has availed / utilized input service credit of Rs. 3,97,52,322/- during the period from July 2007 to March 2011, being the service tax paid on various input services such as civil works, structural glazing works, electrical works, piling works, compound wall, security, bo....

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....ing on pre-deposit. Accordingly, these appeals have been heard today. 3. Having considered the rival contentions, we find that the issue herein is no longer res integra and has been decided in favour of the appellants by a catena of judgments by this Tribunal and also by Hon'ble Gujarat High Court in the case of CCE&Cus Vs. Mundra Port and Special Economic Zone Ltd. [2011(21) STR 361 (Guj.)] and this judgment has been followed by this Tribunal consistently. Accordingly, we allow these appeals and set aside the impugned orders to the extent it disallowed the CENVAT credit for input services utilized in construction of immovable property which have been further let out for the period upto 31.03.2016. 4. We direct the appellants to file ....