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2015 (10) TMI 1927 - CESTAT CHENNAI

2015 (10) TMI 1927 - CESTAT CHENNAI - TMI - Claim of CENVAT Credit - input service of rent used for providing Services of Motor Vehicles - revenue contents that part of the total area taken on lease was used for activities other than taxable services and proposed to reverse proportionate credit - Held That:- Taking into consideration of the leased area used for providing taxable service, the relevant service tax paid in respect of lease rent for that area should be allowed as Cenvat credit. - Ru .....

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d space was used for the purpose of providing taxable service of servicing of vehicles. Appellant specifically brings out that page 7 of the Lease Deed prescribed the sq.ft. area, for the place used for that purpose. According to him, there is no dispute on the claim of rent payable on the occupied area to provide servicing of motor vehicle which is taxable. But Revenue says that the formula prescribed by Rule 6 (3) of Cenvat Credit Rules, 2004 shall be applied to determine the quantum of rent a .....

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ervicing of motor vehicles. Revenue supports both the orders of the authorities below. 2. Heard both sides and perused the records. 3. Lease Deed in the Schedule of Property categorically brings out two categories of building (i) R.C. Roofing building and (ii) A.C. Roofing building leased to appellant. There is nothing on record to show A.C. Roofing building was not used for providing of motor vehicle service, when there was an earmarked area for that purpose apparent from the Lease Deed. This w .....

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