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2018 (9) TMI 313 - AT - Service TaxCENVAT Credit - input service - renting of immovable property service - denial of credit on the ground that the premises No. 67 was not registered with the department - whether the appellant are entitled to cenvat credit of the service tax paid on input service namely, renting of immovable property, relating to Unit No. 67, Atlanta, Nariman Point, Mumbai? - Held that:- It is not in dispute that the appellant have been providing taxable service as well as exempted service (trading activity of rubber product) from Unit No. 67; all the invoices are raised from Unit No. 65 irrespective of whether services are provided from Unit No. 65 or 67 - denial of credit of service tax paid on renting of immovable property service relating to Unit No. 67 cannot be sustained merely for the reason that separate service tax registration was not obtained for the said premise. Further, Once the department acknowledged that services rendered from the premises No. 67 are both taxable and exempted service and demanded reversal of proportionate cenvat credit attributable to said exempted service, denial of credit on the input service i.e. Renting of Immovable Property sounds contradictory; hence cannot be sustained. Appeal allowed - decided in favor of appellant.
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