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2017 (11) TMI 399 - AT - Service TaxCENVAT credit - duty paying documents - allegation against the appellant is that they availed irregular credit on the invoices in which the service tax was not shown separately - Held that: - It is brought out from records that M/s. Sree Venkateswara Enterprises and others to whom the appellant had paid rent filed ST-3 returns reflecting the service tax portion of the rent paid by appellant. Later M/s. Sree Venkateswara Enterprises has issued invoices showing the service tax separately. On these invoices the appellant has taken credit to discharge their service tax liability on output services of subletting of immovable property - appeal allowed - decided in favor of appellant.
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