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2018 (4) TMI 842 - AT - Service TaxCENVAT credit - security agency service - It has been contended by Revenue that renting of immovable property is not a service and thus, security agency service cannot be considered as input service for the purpose of availment of Cenvat benefit - Held that: - For providing such taxable service, the appellant had availed the services of the security agency service. Since such service was in relation to providing the taxable output service, service tax paid on such service should be available as Cenvat credit to the appellant in terms of Rule (2) (l) of the Rules - credit allowed. N/N. 24/2007-ST dated 22.05.2007 - denial of benefit on the ground that no documentary evidences were produced to show the actual property tax paid by the appellant for letting out the properties - Held that: - Since the onus entirely lies with the appellant to prove entitlement of its claim for the benefit provided under Notification dated 22.05.2007, we are of the view that demand confirmed by the original authority is not improper - considering the submission of the appellant that it can produce the documents before the original authority to show that property tax has been paid and the same should be entitled for abatement, the matter remanded to the original authority for verification of such documents - matter on remand. Appeal allowed in part and part matter on remand.
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