TMI Blog2016 (11) TMI 194X X X X Extracts X X X X X X X X Extracts X X X X ..... for the construction of pre-fabricated building; which was used by appellant for renting out the premises to various outlets and appellant had discharged the service tax liability on such amounts under the category of ‘Renting of Immovable Property Services’ - reliance placed on the decision of Navratna S.G. Highway Prop P. Ltd. [2012 (7) TMI 316 - CESTAT, AHMEDABAD] where it was held that malls which were constructed at various locations for renting out shops and service tax liability discharged for ‘renting of immovable property services’ assessee cannot be denied the CENVAT credit on input services which are used for construction and maintenance of various malls - demand for reversal of credit set aside. Appeal disposed off - decided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ld benefit of exemption as available to them. The adjudicating authority after following due process of law, confirmed the demands raised along with interest and also imposed penalties. An appeal against the said order-in-original was also rejected by the first appellate authority. 3. Learned Counsel appearing on behalf of the appellant submits that as regards the demand of service tax on an amount of commission received from IOCL, they have discharged the same. It is his submission that as regards the CENVAT credit availed on the pre-engineered structure, the same was constructed and on completion the said property was rented out to various outlets. He would submit that the appellant had discharged the service tax liability on Rent ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... view has been considered and followed by Larger Bench of this Tribunal in the case of Tower Vision India. It is his submission that principle of equivalence applies to services vis a vis goods and applying the same law applicable for inputs should hold good for input services also as input service in this case has been used for constructing/erecting immovable property. It is his further submission that since the appellant is not contesting the service tax liability under Business Auxiliary Service for an amount received as commission, the same may be upheld along with penalty. 5. We have considered the submissions made at length by both sides and perused the records. 6. As regards the demand of service tax liability under Busin ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... able property services assessee cannot be denied the CENVAT credit on input services which are used for construction and maintenance of various malls. We also find that this Tribunal in the case of Maharashtra Cricket Association (supra) was considering the CENVAT credit on the service tax paid in respect of architect s service and design service for the construction of cricket stadium and CENVAT credit was availed on such service tax paid on the ground that the stadium and shops were rented out and Maharashtra Cricket Association was discharging the service tax liability under renting of immovable property services . The Bench considered the judgement of Navratna S.G. Highway Prop. P. Ltd. (supra) and distinguished the Board s Circul ..... X X X X Extracts X X X X X X X X Extracts X X X X
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