9911796707
TMI Blog2012 (9) TMI 452X X X X Extracts X X X X X X X X Extracts X X X X ..... ellant. Shri J.S. Negi, A.R., for the Respondent. [Order per : Mr. M.V. Ravindran, Member (J)]. - This stay petition is filed for the waiver of pre-deposit of an amount of Rs. 1,83,22,518/- confirmed by the adjudicating authority along with interest and equivalent amount of penalty, and upheld by the first appellate authority. 2. The issue involved in this case is regarding denial of cen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 3. Chartered Accountants Service 14. Real Estate Agency Service 15. Advertising Agency Service 16. General Insurance Services 17. Construction Service 18. Repair and Maintenance Service 19. Business Auxiliary Services 20. Courier Service 21. & ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in their malls. It is also not in dispute that the possession of the mall and the ownership of the mall lies with the appellant. If that be so, the definition of input service during the relevant period reads as under : "Input Service" means any service, - (i) used by a provider of taxable service for providing an input service; or (ii) use ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the above reproduced definition of input service that it is an inclusive definition which grants credit to the services which in relation in setting up.....premises of provider of output service. If it is undisputed, that if an assessee to provide an output service, the credit of input service tax paid on the input services for the creation of such premises cannot be denied. Prima-facie we find t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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