9911796707
TMI Blog2013 (4) TMI 580X X X X Extracts X X X X X X X X Extracts X X X X ..... CENVAT Credit of Service Tax paid on the input services. During the scrutiny of the records, it was noticed that the appellant's availment of CENVAT Credit of the Service Tax paid on Management, maintenance and repair services, advertising agency service, General Insurance service, Life Insurance service, Security service, Telecommunication service, Pandal & Shamiyana Contractors service, and Management or Business Consultancy services are in-eligible, as these are not used for providing output services i.e. renting of immovable property service. Coming to such a conclusion, show cause notice was issued to the appellant. The appellant contested the issue on merit. The adjudicating authority did not accept the contentions raised by the appe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ensely connected with the business activity of the appellant. 4. Ld.A.R., on behalf of the Revenue would submit that renting of immovable property is the service on which the Service Tax liability has to be discharged, but the services which are availed by the appellant are not utilized for providing of output service i.e. renting of immovable property. It is his submission that the Boards circular dt.4.1.2008 has clearly stated that immovable property is neither the service nor the goods and hence credit taken on such services in this case are in-eligible. 5. I have considered the submissions made at length by both sides and perused the records. The issue involved in this case is whether the appellant herein is eligible to avail the CEN ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vice are pari materia as far as the service providers are concerned. That being the position, the decision of the Hon'ble High Court of Andhra Pradesh would be applicable to the present case. In that case also, the Hon'ble High Court took the view that without use of cement and TMT bars for construction of warehouse assessee could not have provided storage and warehousing service. In this case also, without utilizing the service, mall could not have been constructed and therefore the renting of immovable property would not have been possible. The issue involved is squarely covered by the decision of the Hon'ble High Court of Andhra Pradesh. Since the service tax demand itself is not sustainable, the question of imposition of penalty does n ..... X X X X Extracts X X X X X X X X Extracts X X X X
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