CESTAT allows ITC which was disallowed under wrong impression

Entertainment world Developers Private Ltd. Vs Commissioner, Customs, Central Excise and Service Tax (CESTAT Delhi) The issue under consideration is whether the disallowance of input tax credit against service is justified in law? Learned Counsel further urges that there is no specific disallowance for any specific head of input service received by them, and evidently input service credit was disallowed under the wrong impression that the Mall of the appellant is still under construction. Accordingly, he prays for allowing the appeal setting aside the impugned order. Having considered the riva...