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2015 (11) TMI 724 - CESTAT BANGALORE

2015 (11) TMI 724 - CESTAT BANGALORE - TMI - CENVAT Credit - Renting of immovable property and Leasing of vacant land - Held that:- Entire case of the Revenue proceeds on the assumption that a common cenvatable account has been maintained whereas the appellants have contended that they have maintained separate account for the exempted and taxable final services. This fact requires verification. In some of the cases, common input services have been utilized like telephone services, we agree with .....

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mpugned order is set aside - Decided in favour of assessee. - Appeal(s) Involved : ST/79/2008-DB, ST/717/2009-DB, ST/306/2010-DB - Final Order No. 21872-21874 / 2015 - Dated:- 2-9-2015 - Smt. Archana Wadhwa, Judicial Member and Shri Ashok Kumar Arya, Technical Member For the Petitioner : Mr. Sekhar, CA For the Respondent : Dr. A. K. Nigam, Addl. Commissioner (AR) ORDER Per : ARCHANA WADHWA All the appeals are being disposed of by a common order as the issue involved in all the appeals is identic .....

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ch as they were introduced w.e.f. 1.6.2007 and 1.7.2010. The appellant was availing CENVAT credit of service tax paid on various common input services which were being utilized by them for payment of service tax on the output services of port services. 3. Revenue by entertaining a view that the appellant is availing service tax credit in respect of various common input services, raised the demands against the appellant s in terms of provisions of Rule 6 and Rule 6(3)(c) of the CENVAT Credit Rule .....

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provisions of Rule 6(3)(c) are to the effect that credit to the extent of an amount not exceeding 20% of the amount of service tax payable on taxable output services would be available. 5. Learned advocate has contended that they were admittedly maintaining separate accounts for the inputs/input services required for providing exempted final services or dutiable final services. However, apart from this, he contends that there may be some common input services which might have been utilized for p .....

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