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TMI Blog2019 (5) TMI 1631X X X X Extracts X X X X X X X X Extracts X X X X ..... ce provider providing the services to the appellant is registered with the Service Tax Department and paid the tax on such electricity charges under the taxable entry of renting of immovable property service. Since the department had not raised any objection on the service provider and accepted such tax as the appropriate tax due, the issue of levy of service tax on service cannot be questioned at the recipient s end inasmuch as the recipient of service is permitted to avail Cenvat credit of service tax paid on the taxable service by the service provider. Thus, denial of refund benefit on renting of immovable property service will not stand for judicial scrutiny. CENVAT Credit - duty paying documents - the debit notes issued by the servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd benefit in respect of the taxable service, holding that the service are not confirming to the definition of input service, as provided under Rule 2(l) of the Cenvat Credit Rules, 2004. On appeal against adjudication order, the Learned Commissioner (Appeals) vide the impugned order dated 31.01.2018 has partially allowed the refund benefit in respect of some of the input services and denied the benefit in respect of other services, by upholding the order passed by the original Authority. Feeling aggrieved with the impugned order, the appellant has preferred this appeal before the Tribunal. 2. The Learned consultant appearing for the appellant submits that Air Travel Agent Service has been used by the appellant for travellin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... aised at the recipient s end. With regard to the debit note issued by the service provider, he submits that the same note contained the particulars as provided under Rule 4 A of the Service Tax Rules, 1994. 3. On the other hand, the Learned AR appearing for the Revenue reiterates the findings recorded in the impugned order. 4. Heard both sides and perused the records. 5. With regard to the disputed services namely, air travel agent service, membership of club association service and rent-a-cab service, the definition of input service takes within its scope and ambit those services for consideration as input service. Thus, under the Cenvat provisions, the appellant should be entitled for bene ..... X X X X Extracts X X X X X X X X Extracts X X X X
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