TMI Blog2015 (12) TMI 605X X X X Extracts X X X X X X X X Extracts X X X X ..... remises for running the service station was taken on rent prior to taking registration. Appellant availed credit for the rent paid during the period prior to taking registration and prior to providing output services by the authorized service station. It is submitted by the learned counsel for appellant that the first invoice of authorized service station was issued on 7.9.2008. These dates demons ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... CS The appeal is filed against the order disallowing the credit on Renting of Immovable Property service availed for the period prior to taking of registration. 2. The appellant is registered for providing services of Authorized Service Station and Business Auxiliary Services. During the course of audit for the period 2007-08 it was observed that appellant had wrongly taken Cenvat credit of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed the appellant is before the Tribunal. 3. It is not disputed that appellant took service tax registration for Authorized Service Station only on 28.03.2008. The premises for running the service station was taken on rent prior to taking registration. Appellant availed credit for the rent paid during the period prior to taking registration and prior to providing output services by the authorize ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... with intention to evade payment of duty. The learned DR submitted that the wrong availment of credit was brought out only during audit on 13.9.2012. Thus the suppression of facts with intention to evade duty is clear and therefore imposition of penalty is legal and proper. The learned counsel submitted that during the relevant period the appellant was a new assessee who started the authorized ser ..... X X X X Extracts X X X X X X X X Extracts X X X X
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