2015 (10) TMI 1927

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..... 1.1 It is submitted by the appellant that an earmarked space was used for the purpose of providing taxable service of servicing of vehicles. Appellant specifically brings out that page 7 of the Lease Deed prescribed the sq.ft. area, for the place used for that purpose. According to him, there is no dispute on the claim of rent payable on the occupied area to provide servicing of motor vehicle whic .....

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..... d in the Schedule of Property categorically brings out two categories of building (i) R.C. Roofing building and (ii) A.C. Roofing building leased to appellant. There is nothing on record to show A.C. Roofing building was not used for providing of motor vehicle service, when there was an earmarked area for that purpose apparent from the Lease Deed. This was the basic document to avail the space to .....

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..... by the appellant on the earmarked area to carry out taxable service. 4. Taking into consideration of the leased area used for providing taxable service, the relevant service tax paid in respect of lease rent for that area should be allowed as Cenvat credit. 5. Appeal is allowed. 6. In view of the confusion of the Authority as above, there shall not be any penalty.
Case laws, Decisions, Jud .....

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