2019 (9) TMI 1732

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....ondent : Shri S.B. Mane, AC(AR) ORDER All the three appeals are being disposed of by a common order as the issue involved is identical. 2. The appellants are redevelopers and entered into agreement with the owner of the property for providing services falling under the construction of residential complex. For the said output service, the appellant was availing the benefit of CENVAT credit of se....

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....ainst the appellant proposing denial of the credit. In one of the case, the extended period stands invoked. The said proceedings stand converted into the impugned order by the original adjudicating authority and upheld by the Commissioner (Appeals). Hence the present three appeals. 5. I find that the issue is no more res integra and stands settled by the Tribunal in the decision of Alembic Ltd. &....