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TMI Blog2013 (12) TMI 1275X X X X Extracts X X X X X X X X Extracts X X X X ..... ng of immovable property service (c) Rent-a-cab service (d) Air travel agent's service. 2. The original authority denied CENVAT credit on the above services on the ground that none of the services qualified to be 'input service' defined under Rule 2(l) of the CENVAT Credit Rules 2004. The first appellate authority set aside the orders of the original authority after recording a finding that the above services were used in relation to the business activities of the assessee. Hence the present appeals of the Revenue. 3. The respondent in these appeals does not want to be personally heard. They have filed written submissions wherein they have relied on a plethora of decisions regarding the aforesaid services. The ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llowed as a precedent. Though appeals against the said Final Order were filed by the Department two years ago, no stay of its operation has been obtained so far. In this scenario, the said Final Order of this Tribunal holds the field and would operate as a precedent. Therefore, CENVAT credit on the aforesaid two services viz. rent-a-cab service and air travel agent's service is admissible to the respondent as held by the lower appellate authority. b. However in respect of sponsorship service and renting of immovable property service, there is some force in the submissions of the learned Superintendent (AR). In the impugned order, the learned Commissioner (Appeals) recorded the submissions of the party and proceeded to observe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cision in Ultratech Cements case. In the aforesaid circumstances, I am of the view that the question whether CENVAT credit on sponsorship service and renting of immovable property service was admissible to the respondent during the period of dispute requires to be addressed afresh by the Commissioner (Appeals). Accordingly, his order is set aside in so far as his decision on the said services is concerned and the said question regarding 'CENVAT ability' of the two services (sponsorship service and renting of immovable property service) is directed to be reconsidered by the learned Commissioner (Appeals) in accordance with law and the principles of natural justice and having regard to the relevant observations made in this order. As regards ..... X X X X Extracts X X X X X X X X Extracts X X X X
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