2016 (2) TMI 977

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..... ualifies as input services in the light of the decision of the Hon’ble High Court of Bombay in the case of Ultratech Cement Ltd., [2010 (10) TMI 13 - BOMBAY HIGH COURT]. Therefore, I do not find any merit in the impugned order qua the service on which Revenue has filed an appeal before me. In these circumstances, the appeal filed by the Revenue is dismissed. Renting of immovable service - Held that: - I find that the appellant is having other unit which has been on rent therefore, whatever amount paid as rent by the assessee and service tax paid thereon is entitled as input service as the said service has been received by the assessee in the course of their business of manufacturing. Therefore, the impugned order qua denial of Cenvat cre .....

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..... 4. Freight Service (CHA) 36,188/- 5. Construction 8,91,239/- 6. Rent-a-cab 8,45,908/- 7. House Keeping 6,32,842/- 8. Pandal Shamiyana 6,747/- 9. Profession (Chtd. Accountant Service) 3,08,113/- 10. Telecommunication Service (Delhi Address) 30,316/- Total 32,40,699/- 2. A show cause notice was issued to the ass .....

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..... t circumstances, the said services qualifies as input services in the light of the decision of the Hon ble High Court of Bombay in the case of Ultratech Cement Ltd., 2010 (20) S.T.R. 577 (Bom.) = 2010 (260) E.L.T. 369 (Bom.). Therefore, I do not find any merit in the impugned order qua the service on which Revenue has filed an appeal before me. In these circumstances, the appeal filed by the Revenue is dismissed. 5. With regard to the appeal filed by the assessee for challenging the renting of immovable service, I find that the appellant is having other unit which has been on rent therefore, whatever amount paid as rent by the assessee and service tax paid thereon is entitled as input service as the said service has been received by the .....

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