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2016 (12) TMI 992 - AT - Service TaxDenial of CENVAT credit - providing renting of immovable property services - professional charges paid claimed as input services - denied on the ground that the services have used at Gurgaon, not at Noida. As such, the same has not been used in providing output services at Noida - Held that: - the service relates to professional services for market-research. Without recording any finding that the appellant have no rental income from Gurgaon and or have not made any investment either prior to obtaining the report or after the obtaining of report for earning rental income from the tenants. Accordingly, I hold that the said expenditure is not with respect to earning of Revenue or providing of output service and as such, I hold the same is inadmissible - credit not allowed. Brokerage expenses paid to realistic agency for finding tenant - denied on the ground that the specific name of tenant or person was not mentioned - Held that: - being service tax to DTZ, it appears from the invoice & clarification issued by the service provider that the same is with respect to finding of tenant for the appellant with respect to the property located at Noida. I remand this issue to the adjudicating authority for verification of the rent agreement with the tenants and if the appellant have earned the income from them, service tax so paid amounting to ₹ 28,823/- shall be allowable - matter on remand. Appeal allowed in part by way of remand.
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