JUDGMENT

Vibhu Bakhru, J. The Revenue has filed the present appeal under Section 35G of the Central Excise Act, 1944 (as applicable to service tax matters by virtue of Section 83 of the Finance Act, 1994) impugning an order dated 11.08.2021 [Final Order No.ST/A/51725/2021-CU(DB)] passed by the Customs, Excise and Service Tax Appellate Tribunal (hereafter `the Tribunal') in Service Tax Appeal No.51379/2017.

2. The respondent, M/s Emaar India Ltd. (formerly known as `Emaar MGF Land Limited'), had filed the aforementioned appeal before the learned Tribunal impugning an order-in-original dated 31.01.2017 passed by the Commissioner, Service Tax (hereafter `the Commissioner'), whereby the Commissioner had confirmed a demand of Rs.2,44,48,095/- (Rupees two crores forty four lacs forty eight thousand and ninety five only) and had ordered recovery of the said amount, as being inadmissible Cenvat Credit under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 73(2) of the Finance Act, 1994 (hereafter `the Act'). In addition, the Commissioner had ordered recovery of interest under Section 75 of the Act. The Commisioner had also imposed penalty of an equivalent amount of Rs.2,44,48,095