2024 (6) TMI 186

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....intenance and Repair Service" as defined under Section 65 of the Finance Act, 1994. The Commissioner in the impugned order has denied the benefit of CENVAT credit availed and utilised by the appellant on the inputs and input services used by them for construction of immovable property. Since appellant had not paid any service tax or excise duty on the immovable property, the appellant had availed in eligible CENVAT credit and utilised the same for payment of Service Tax. For having contravened the provisions of the CENVAT Credit Rules, demand of Rs.87,02,944/- was confirmed along with appropriate interest and penalties were imposed under Section 77 and under Section 78 of the Finance Act, 1994. 2. The learned counsel on behalf of the app....

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....roperty service. He also relied on Golf Links Software Park Pvt Ltd. vs. CCE and CST, Bangalore: 2018 (8) TMI 331 - CESTAT Bangalore wherein services such as architects service, construction service, management consultancy service used for construction of the premises are admissible input services for taking CENVAT credit as against the output service of the renting of immovable property and other related services. It is submitted that since they have availed and utilised credit as per law and filed Form ST-3 Returns regularly, the question of denying CENVAT credit does not arise and no penalty could also be imposed on them. 3. The learned Authorised Representative for the Revenue reiterating the findings of the authorities below submitt....