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TMI Blog2018 (10) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... for the rent amount of ₹ 3,93,488/- in the name of each of the co-owners against which Service Tax was paid - Also, on going through the TDS certificate, it is clear that separate invoices are raised by each of the co-owners and Service Tax accordingly paid by each of the co-owner. Therefore, there is no dispute about the admissibility of the CENVAT Credit on the Service Tax paid by the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al refund of accumulated CENVAT Credit under Rule 5 of the CENVAT Credit Rules, 2004. The present issue relates to denial of CENVAT Credit on Service Tax paid on part of the input services namely, renting of immovable property. The appellant has taken an office on rent from one Mrs. Payal Jain and Shri Manish Mehta with a monthly rent of ₹ 7,86,975/- for the disputed period. The said rent wa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard, relevant TDS certificates have been produced by the appellant. It is his contention that separate invoices are raised by each of the co-owner to the extent of their holding cannot be considered as two invoices raised for the same property in one month. 4. Learned AR for the Revenue reiterates the findings of the learned Commissioner (Appeals). 5. Heard both sides and perused the records ..... X X X X Extracts X X X X X X X X Extracts X X X X
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