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TMI Blog2023 (9) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... sed to denied on the basis of Circular No. 98/1/2008-ST dated 04.01.2008 has been considered by this Tribunal in various judgments. This Bench in the case of GOLFLINKS SOFTWARE PARK PVT LTD VERSUS C.C.E C.S.T. -BANGALORE [ 2018 (8) TMI 331 - CESTAT BANGALORE] has observed that From the definition of input service, it is clear that the input service is not limited to the services for providing output service but it also includes the services for setting up the premises of provider of output service - thus there are no reason not to accept the aforesaid findings of the Tribunal on the aforesaid issue as the said judgment has been approved by the Hon ble Karnataka High Court in COMMISSIONER OF SERVICE TAX VERSUS M/S. GOLFLINKS SOFTWARE PA ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ppellants are engaged in providing output service i.e. Renting of Immovable Property Services . They have availed CENVAT Credit on various input services used or in relation to providing the output services. On the basis of Circular No. 98/1/2008-ST dated 04.01.2008, three show cause notices were issued to the appellants for different periods alleging that since the service of Renting of Immovable Property Services being the right to use service, hence credit availed on various input services are not admissible. It is also alleged in the Show Cause Notice No. 61/2010 dated 12.04.2010 that the appellants had provided sale of space or time for advertisement service but failed to discharge service tax on the same. The demands thus issued on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... (i) Whether CENVAT Credit on various input services used in providing the output service viz. Renting of Immovable Property Services be admissible; (ii) Service Tax is leviable for providing taxable service namely sale of space or time for advertisement service in one of the Show Cause Notice No. 61/2010 dated 12.04.2010. 7. The issue relating to admissibility of CENVAT Credit which was proposed to denied on the basis of Circular No. 98/1/2008-ST dated 04.01.2008 has been considered by this Tribunal in various judgments. This Bench in the case of Golflinks Software Park Pvt Ltd (supra), has observed as follows: 7.1 Further, we find that the Andhra Pradesh High Court in the case of CCE Vs. Sai Sahita Storages (P) Ltd., ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e case of CCE Vs. Ashok Agencies 2016 941) STR 647 (T) in which it was held that various input services such as engineering consultancy, construction services, erection, maintenance and installation and banking services utilized as input services to provide renting of immovable property would be available as input services to provide renting of immovable property would be available as input services as they were required to bring out the edifice which was immovable property rented out. Further, we find in the case of Agricultural Product Market Committee Vs. CCE, 2013 (30) STR 558, in which the Tribunal held that credit on input services such as management, maintenance repair, advertising, telecommunications and insurance services used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lowing the appeal of the appellant with consequential relief, if any. We do not find reason not to accept the aforesaid findings of the Tribunal on the aforesaid issue as the said judgment has been approved by the Hon ble Karnataka High Court. Accordingly, the impugned order denying CENVAT Credit on the various input services used in providing Renting of Immovable Property Services is hereby set aside and the credit on this account is to be admissible. 8. On the second issue the demand against sale of space or time for advertisement , we find that the learned Commissioner has not recorded any findings on the said issue even though the appellants pleaded before him that levy of Service Tax on the said alleged service is unsustaina ..... X X X X Extracts X X X X X X X X Extracts X X X X
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