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2017 (9) TMI 1190 - AT - Service TaxCenvat Credit - various input services - duty paying documents - reversal of CENVAT credit - proper invoices are not available for availing credit due to wrong address mentioned in the invoices, as the address given is that of Head Office, Delhi and not of the registered premises at Noida - Held that: - it is not in dispute that the appellant have received the services and also paid the Service Tax on the invoices properly raised. Only for the sake of address of the Head Office, address of the Delhi office, their Service Tax credit cannot be denied. It has also been so clarified by the CBEC vide circular issued in the year 1996 and also in a catena of decision by this Tribunal - credit allowed. Service tax credit - Horticulture services - input services - Held that: - garden services or Horticulture availed by appellant is an essential input service, more so for renting. Maintaining the commercial centre is essential so as to attract the receivers of taxable output service being provided by the appellant - credit allowed. CENVAT credit - dismantle of old labour huts at the site where the appellant have constructed their business centre/convention centre - input services - Held that: - dismantling of old labour huts/units, post construction is an essential expenditure for providing the output services by the appellant and as such the Service Tax paid/incurred is also eligible for input credit - credit allowed. CENVAT credit - laying cable from Sub Station to the appellants premises - input services - Held that: - the appellant cannot provide its output services without having electricity connection. Accordingly, the said service received is an essential input service as defined under Rule 2(l) of CCR, 2004 - credit allowed. CENVAT credit - renovation of faculty at Logix Techno Park Map - input services - Held that: - there is insufficient evidence regarding this issue on record - matter remanded to the Adjudicating Authority/Commissioner with direction for deciding this issue afresh, after providing opportunity of hearing to the appellant - matter on remand. CENVAT credit - Opening balance of Cenvat Credit as on 1 October, 2007, appearing in the ST-3 return for the period October, 2007 to March, 2008 - denial on the ground that the appellant have been registered only with effect from 26 March, 2008 and hence they could not avail any Cenvat Credit prior that date - Held that: - the fact that the appellant was registered with effect from 10 May, 2007, we allow the said grounds in favour of the appellant and hold that the credit of ₹ 24,92,138/- was rightly taken and reflected in their return - credit allowed. Advertisement abroad being expenditure in Foreign Currency - reverse charge mechanism - demand - Held that: - tax is wrongly demanded because they have paid ₹ 15 lakhs advance to Sterling Generator Pvt. Ltd. in INR. Further, the appellant have also demonstrated that they have paid balance of ₹ 74,50,000/- in order to purchase the generator or the D.G. set, as per the Invoice dated 17 February, 2009 for the balance payment, being the final payment of ₹ 89,50,000/- on 17 February, 2009. Thus, the findings of the learned Commissioner are erroneous and factually wrong. Further, there is no material have been brought on record by the Revenue in support of its allegation of expenditure in Foreign Currency towards advertisement - allegations are erroneous and the conclusions are erroneous as drawn in the impugned order - demand set aside. Appeal allowed in part and part matter on remand.
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