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2015 (12) TMI 605 - CESTAT NEW DELHI

2015 (12) TMI 605 - CESTAT NEW DELHI - TMI - Disallowance of CENVAT Credit - Renting of Immovable Property service as input service - Authorized service station service being output service - Held 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 .....

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ervice only on 7.9.2008, renting of immovable property prior to 7.9.2008 is not eligible for credit. The credit, in my view has been rightly denied. - impugned order is modified to the extent of reducing the penalty imposed to 25% of the duty demand - Decided partly in favour of assessee. - Appeal No. ST/51904/2015 - Dated:- 29-9-2015 - Sulekha Beevi CS, Member (J) For the Appellant : Shri Gagan Kohli, Adv For the Respondent : Shri R K Gupta, DR ORDER Per Sulekha Beevi CS The appeal is filed aga .....

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ce provider for authorized service station. A show cause notice dated 22.4.2013 was issued which culminated in the Order-in-Original which confirmed the disallowance of credit and ordered recovery of tax along with interest and also imposed equal amount of penalty besides penalty of ₹ 2000/- under Rule 15(3) of the Cenvat Credit Rules. After issuance of the Order-in-Original the appellant deposited the amount of credit availed alongwith interest. In appeal, the Commissioner (Appeals) takin .....

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istration 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 demonstrate that credit was availed for the tax paid on the input service prior to providing output service. Rule 2 (l) of the Cenvat Credit Rules define 'input service' as any service used by a provider of taxable service for providing an out put service. When the .....

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