2015 (10) TMI 1927

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..... - 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. - Rule 6(3) shall not apply - Applied when there is use of common input without maintenance of account - No suspicion shall deny the CENVAT credit suffered on rent paid – Appeal allowed and no penalty charged – D .....

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..... tum of rent and service tax payable thereon for the purpose of grant of input service credit. 1.2 He further submits that both the authorities below committed error in law without examining the Lease Deed which entitled the appellant to avail a part of leased premises for providing taxable service. Therefore, the rent payable according to the Lease Deed shall entitle the appellant to service ta .....

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..... to quantify permissible Cenvat credit. When there is use of the common input without maintenance of account this rule applies. But here is a case the document specified type and are of the building used for respective purpose in terms of Schedule of Property appearing at page 8 of the Lease Deed. Therefore, there should not be confusion to allocate the area used to provide the taxable service and .....

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