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2019 (5) TMI 1631 - AT - Service TaxCENVAT Credit - input services - air travel agent service - membership of club & association service - rent-a-cab service - HELD THAT:- The definition of input service takes within its scope and ambit those services for consideration as input service. Thus, under the CENVAT provisions, the appellant should be entitled for benefit of refund of service tax paid on such input services - Credit allowed. CENVAT credit - input services - renting of immovable property service - denial on the ground that the services availed by the appellant are related to the electricity charges incurred on the rented premises - HELD THAT:- Service provider providing the services to the appellant is registered with the Service Tax Department and paid the tax on such electricity charges under the taxable entry of renting of immovable property service. Since the department had not raised any objection on the service provider and accepted such tax as the appropriate tax due, the issue of levy of service tax on service cannot be questioned at the recipient’s end inasmuch as the recipient of service is permitted to avail Cenvat credit of service tax paid on the taxable service by the service provider. Thus, denial of refund benefit on renting of immovable property service will not stand for judicial scrutiny. CENVAT Credit - duty paying documents - the debit notes issued by the service provider to the appellant - HELD THAT:- The said note had contained the requisite particulars provided in Rule 4 (A) of Rules. Since payment of service tax by the service provider and receipt of services by the appellant for providing the output service have not been specifically alleged by the Department, the denial of refund benefit cannot be sustained on the ground that debit note is not a prescribed document for availment of CENVAT Credit. Appeal allowed - decided in favor of appellant.
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