2020 (3) TMI 262

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....ed 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. These input services did not appear to have any ne....

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....ned 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, borewell cutting consultancy, erection of elevators, en....