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TMI Blog2013 (2) TMI 729X X X X Extracts X X X X X X X X Extracts X X X X ..... ewalwar, Addl. Commissioner AR, for the Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - The appeal and stay application are directed against Order-in-Original No. 25/RKS/ST/P-I/2012, dated 23-8-2012 passed by Commissioner of Central Excise, Pune. 2. The appellant M/s. Mirah Hospitality Food Solutions Pvt. Ltd., Pune, formerly known as M/s. Twinkle Hospitality Pv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ; 15,77,089/- in cash towards the renting services and another amount of ₹ 50,20,343/- was paid from the Cenvat credit account wherein credit was taken on the input services availed by them in respect of output services provided. As regards the service demand on supply of tangible goods for use, the appellant contested that they had discharged VAT liability on the same and therefore, service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ese parties have charged service tax and therefore, they are rightly entitled for availing Cenvat credit of the service tax paid on the rent paid by them. Similarly, in the case of kitchen equipments, furniture, etc. on which they have received consideration, it is submitted that they have discharged VAT liability and therefore, they are not liable to pay service tax. However, the Consultant submi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit, claimed to have been utilised in the rendering of the input service. Further, no evidence has been produced before the adjudicating authority with respect to the claim that the appellant had discharged VAT liability on the tangible goods supplied by them. In these circumstances, he prays for putting the appellant to terms. 5. We have carefully considered the submissions made by b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also the exclusion from payment of service tax on tangible goods supplied for use. On submission of these evidences, the adjudicating authority shall consider the matter afresh and pass a speaking order after hearing the appellants. If the appellant fails to submit documentary evidences in support of their claim, the adjudicating authority shall be at liberty to decide the matter in accordance wi ..... X X X X Extracts X X X X X X X X Extracts X X X X
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