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2023 (9) TMI 769 - CESTAT BANGALORECENVAT Credit - input services - Renting of Immovable Property Services - denial on the ground that the service being the right to use service, hence credit availed on various input services are not admissible - non-payment of service tax on sale of space or time for advertisement service. CENVAT Credit - HELD THAT:- Admissibility of CENVAT Credit which was proposed to denied on the basis of Circular No. 98/1/2008-ST dated 04.01.2008 has been considered by this Tribunal in various judgments. This Bench in the case of GOLFLINKS SOFTWARE PARK PVT LTD VERSUS C.C.E & C.S.T. -BANGALORE [2018 (8) TMI 331 - CESTAT BANGALORE] has observed that From the definition of input service, it is clear that the input service is not limited to the services for providing output service but it also includes the services for setting up the premises of provider of output service - thus there are no reason not to accept the aforesaid findings of the Tribunal on the aforesaid issue as the said judgment has been approved by the Hon’ble Karnataka High Court in COMMISSIONER OF SERVICE TAX VERSUS M/S. GOLFLINKS SOFTWARE PARK PVT LTD. [2022 (12) TMI 472 - KARNATAKA HIGH COURT] - Accordingly, the impugned order denying CENVAT Credit on the various input services used in providing ‘Renting of Immovable Property Services’ is hereby set aside and the credit on this account is to be admissible. Demand against ‘sale of space or time for advertisement’ - HELD THAT:- The learned Commissioner has not recorded any findings on the said issue even though the appellants pleaded before him that levy of Service Tax on the said alleged service is unsustainable. In this circumstance, it is prudent to remand the matter to the adjudicating authority to examine the said issue. The matter is remanded to the adjudicating authority only to the extent of examining the issue of levy of service tax on ‘sale of space or time for advertisement service’ relating to Show Cause Notice No. 61/2010 dated 12.04.2010 - Other part of demand set aside - appeal allowed in part and part matter on remand.
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