2022 (12) TMI 472

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....SHRI. B.G. CHIDANAND URS, ADVOCATE JUDGMENT This appeal by the Revenue challenging the final order No.21081 dated August 2, 2018 in Appeal No.ST/2573/2010-DB passed by CESTAT, Customs, Excise & Service Tax Appellate Tribunal, South Zonal Bench, Bengaluru has been admitted to consider the following question of law: "Whether the finding recorded by the CESTAT that the respondent is eligible to t....

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....ursuant to an audit note, a show cause notice dated October 28, 2009 was issued alleging violation of Board Circular dated January 4, 2008. After considering assessee's reply, the proposal in the show cause notice was confirmed vide Order-in-Original dated August 31, 2010 passed by the Commissioner of Service tax holding that CENVAT credit was wrongly utilized and a demand was raised for Rs.9,....

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....the Tribunal. 6. We have carefully considered rival contentions and perused the order passed by the CESTAT in M/s. Millennia Realtors Pvt. Ltd. The assessee therein, was in the business of renting immovable properties and the issue involved was whether the assessee therein was entitled for CENVAT credit on the input and input services consumed or utilized in construction of the Commercial Complex....