TMI Blog2015 (1) TMI 953X X X X Extracts X X X X X X X X Extracts X X X X ..... cept extracting the statutory provision, no findings have been given on specific arguments put forth by the appellant. It was also submitted that the learned Commissioner failed to consider the appellant's submission that the activity of renting of rooms does not attract service tax and the rooms were mostly occupied by non-members and therefore, it could not be considered as a service provided to the members. As regards the CENVAT credit availed on LED Score Board, he submits that LED was not only utilized for displaying of scores during the cricket matches but the same was also used for other functions for displaying of programmes and other items. In such cases the appellants paid service tax under the category of ‘Mandap Keeper Se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gs have culminated in confirmation of the demand for service tax of ₹ 2, 34, 75, 149/- with interest and penalties under various Sections have also been imposed. The appellants have deposited an amount of ₹ 13,76,307/-. 2. Learned counsel submits that sale of space or time for advertisement service cannot be levied to tax since the agreement with M/s. Sky Ads Integrated Pvt. Ltd. and M/s. Artech Advertising are not for sale of space but for using the land to put hoardings, etc., which are more appropriately classifiable to renting of immovable property and during the relevant period renting of vacant land are not liable to tax. Except licensing or permitting the use of vacant land for erection and putting up hoardings, no sal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ion, accepting the submission that the LED display board was used for other functions also, the situation would be that credit would be available in the books. Once CENVAT credit is available and taken, there is no strict rule that it has to be used for same output service for which it is an input service. Therefore rejection for CENVAT credit on this ground in our opinion cannot be sustained. Therefore prime facie CENVAT credit appears to be admissible. 2.3 As regards club or association service, the learned counsel relied upon the Misc. Order No.20296/2014 dated 11.2.2014 to submit that no tax could have been charged. 3. In view of the above discussions which have considered the submissions and the issues involved, in our opinion if ..... X X X X Extracts X X X X X X X X Extracts X X X X
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