2020 (3) TMI 755

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.... P. ANJANI KUMAR, TECHNICAL MEMBER Mr. S. Sivakumar, Advocate For the Appellant Mr. K.B.Nanaiah, Asst. Commissioner (AR) For the Respondent ORDER PER: ANIL CHOUDHARY Heard the parties. 2. The appellant is a Real estate developer and providing output services of Works Contract, Transport of Goods by Road, Architect Services, Consulting Engineer Services and Management Consultancy Services. Th....

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....still the construction of complex (some blocks) is in progress. Learned Counsel further urges that the restriction of CENVAT credit on 'Construction Service' came w.e.f. 1st April, 2011, when exclusion clause was introduced in Rule 2(l) of CCR, 2004. Accordingly, Learned Counsel prays for allowing the appeal with consequential benefits. He also relies on the ruling of this Tribunal in the case of ....

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....d rulings, the appellant/assessee is held entitled to CENVAT credit. However, in the interest of justice, we remand the matter for the limited purpose of verification of the commercial nature, which shall be verified from the Plan approved by the 'Town Planning Authority' and other facts (actual user for commercial purpose) as may be led before the Adjudicating Authority. Accordingly, CENVAT credi....