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2016 (3) TMI 527 - AT - Service TaxCenvat credit availed on common input services for rendering taxable output services - Held that:- Internet service, web-hosting service and content service is wholly attributable to the activity of rendering taxable output service. Thus, the demand attributable to these input services is set aside. So far renting of premises is concerned, it is evident that the space provided on 2nd Floor of the same building is for the exempt activity of publishing of books and CDs, have been provided without rent in consideration of the rent paid ₹ 40/- per Square fit vide the separate agreement for 2083 Square/ft. Therefore, the this issue is remanded back. Imposition of penalty - Rule 15 (3) of CC Rules, 2004 - Held that:- the appellants have co-operated with the revenue by providing the information, requisitioned from time to time. So, the issue is of interpretation of the statutes and no case is made out of deliberate default or contumacious conduct on the part of the appellant. Therefore, by taking a lenient view, the penalty is reduced under Rule 15 (3) of the Cenvat Credit Rules. - Decided partly in favour of appellant
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