9911796707
TMI Blog2014 (12) TMI 462X X X X Extracts X X X X X X X X Extracts X X X X ..... ty of various services for the period before construction was completed and even in that case, exemption for construction service and other services were held to be eligible - appellant has made out a prima facie case for complete waiver of pre-deposit of the adjudged dues. Accordingly, requirement of pre-deposit of waived and stay against recovery is granted during pendency of the appeal. - Stay granted. - ST/26950/2013-DB - - - Dated:- 6-2-2014 - B S V Murthy and S K Mohanty, JJ. For the Appellant : Mr Harish Bindumadhavan, Adv. For the Respondent: Mr A K Nigam, AR JUDGEMENT Per: B S V Murthy: Cenvat credit of ₹ 51,69,026/- has been held to be non-admissible and demanded with interest. Penalty has also bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... maintain the Property lies with the Appellant being the Owner and Developer of the Property let-out. Further such maintenance is an essential condition of the Lease Agreements entered into with the tenants. The Appellant also collects service tax at the applicable rate on the additional consideration towards such maintenance charges from the tenants at such agreed rate as per the Agreements in addition to the Rent. 15,40,224 3. Works Contract Services The services are availed towards Interior Fit Out works of the Commercial space to be let out to companies, Interior fit outs at the entrance of the business premises, common area such as Pantry, reception etc. These servic ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is situated in the outskirts of the city (Nanankramguda Village, Gachibowli). The subject services are required to provide transportation facilities to the occupants of the business premises let out (Q-City) as well as to the employees of the Appellant from their place of residence to the work place (Q-City) and back. In case the subject services are not provided to the tenants/occupants, the Appellants could lose the business and hence, such services are in the nature of sales promotion tool and essential to run the business of letting out and hence eligible for Cenvat credit. Further, the credit availed by the Appellants under this service category is with respect to the services procured during the period from October 2010 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... assessing the data available in public domain and also for exchanging e-mails internally and with the outsiders such as the tenants, service providers, vendors, prospective customers etc., which is the fastest and effective means of communication. Further, the employees of the Appellant are provided with the internet services for assessing the information to meet the business exigencies even while traveling and away from office. Therefore, this is an essential service for the business of the Appellant and eligible for Cenvat credit. 25,219 11. Erection, Commissioning or Installation Services The services are used for installation of the BTU meters in the property wh ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and used for communication with the tenants / vendors/ service providers/ tax authorities which is essential for running the business of the Appellant. 5,674 16. Courier Services Courier services are required for sending documents to customers, vendors, which is an integral part of the day-to-day business operations of the Appellant. 263 Total amount of Cenvat credit for the period October 2010 to September 2011 51,69,026 On going through the details, we find that these services are definitely relatable services and have been used for construction of the premises. We have also find reliance placed on ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
