TMI Blog2016 (3) TMI 527X X X X Extracts X X X X X X X X Extracts X X X X ..... ement for 2083 Square/ft. Therefore, the this issue is remanded back. Imposition of penalty - Rule 15 (3) of CC Rules, 2004 - Held that:- the appellants have co-operated with the revenue by providing the information, requisitioned from time to time. So, the issue is of interpretation of the statutes and no case is made out of deliberate default or contumacious conduct on the part of the appellant. Therefore, by taking a lenient view, the penalty is reduced under Rule 15 (3) of the Cenvat Credit Rules. - Decided partly in favour of appellant - ST Appeal No. 53897/2014 - - - Dated:- 6-1-2016 - Anil Choudhary, Member (J) For the Appellant : Shri S C Kamra, Adv For the Respondent : Shri Chatru Singh, Asstt. Commr (AR) ORDER ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... et service, web- hosting service, content services, renting of immovable property services and manpower recruitment services, are exclusively attributable to taxable output service. As regards input service under the category renting of immovable property, the appellant contended that there are two separate rent agreements, one is for the space occupied for taxable output service for which rent is paid and the other is for cleaning of exempted goods for which no rent have been charged by the owner or the service provider. Both agreements are of even date. Further, the appellant admitted the liability for reversal on common input services like, courier service, manpower recruitment service, advertisement services et cetera and bifurcated the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emises is used but no separate rent is being paid, hence, the Cenvat credit of service tax paid on renting of the property, also carries the component of Cenvat credit taken in respect of service tax paid in respect of the exempted goods. So far the reversal was made by the appellant in respect to other services, it was held that the same does not represent the correct figure and accordingly, the appeal was dismissed. 4. Being aggrieved, the appellant is in appeal before this Tribunal. 5. The ld. Counsel for the appellant urges that with respect to service charges paid to the Telecom Company for hosting their website through their service, are wholly attributable to taxable output service. Similarly, content service is required to con ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... to the activity of rendering taxable output service. Thus, the demand attributable to these input services is set aside. So far renting of premises is concerned, it is evident that the space provided on 2nd Floor of the same building is for the exempt activity of publishing of books and CDs, have been provided without rent in consideration of the rent paid ₹ 40/- per Square fit vide the separate agreement for 2083 Square/ft. Thus, I remand the issue of input rent to the adjudicating authority, with direction to ascertain the space occupied for providing exempt activity and thereafter, re-distribute the rent in the ratio of space and accordingly, the appellant will be liable for reversal of Cenvat credit attributable to the space occu ..... X X X X Extracts X X X X X X X X Extracts X X X X
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