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2015 (1) TMI 953 - CESTAT BANGALORECENVAT Credit - renting of immovable property service - credit availed on LED Score Board - Held that:- Regarding demand under renting of immovable property service, it was submitted that the amount includes amounts received for various warehouse and godown and other hire charges, ground hire charges for matches and practice, service contract receipts, stadium maintenance recovery, etc. That being the position, the demand under this head without identifying the specific category of service under each amount received can be classified and how it amounts to rendering classifiable service has not been examined. Except extracting the statutory provision, no findings have been given on specific arguments put forth by the appellant. It was also submitted that the learned Commissioner failed to consider the appellant's submission that the activity of renting of rooms does not attract service tax and the rooms were mostly occupied by non-members and therefore, it could not be considered as a service provided to the members. As regards the CENVAT credit availed on LED Score Board, he submits that LED was not only utilized for displaying of scores during the cricket matches but the same was also used for other functions for displaying of programmes and other items. In such cases the appellants paid service tax under the category of ‘Mandap Keeper Service' and therefore CENVAT credit was admissible. He submits that CENVAT credit has been denied on the ground that CENVAT credit has been used for club or association service. However, in our opinion, accepting the submission that the LED display board was used for other functions also, the situation would be that credit would be available in the books. Once CENVAT credit is available and taken, there is no strict rule that it has to be used for same output service for which it is an input service. Therefore rejection for CENVAT credit on this ground in our opinion cannot be sustained. Therefore prime facie CENVAT credit appears to be admissible. - Partial stay granted.
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