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Vijay Logistics Pvt. Ltd. Versus Commissioner of Central Excise Pune-I

2016 (11) TMI 194 - CESTAT MUMBAI

Levy of tax - amount received by the appellant from IOCL as commission for operating a petrol pump - Business Auxiliary Service or not? - Held that: - on merits there is no case for appellant nor there is any case on limitation. Since there is no serious contest for this demand, we uphold that portion of the order which confirms the demand raised along with interest and also penalty. - Denial of CENVAT Credit - demand of service tax under the category of renting of immovable property - const .....

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EDABAD] 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 partly in favor of appellant. - ST/181/11 - A/89915/16/STB - Dated:- 8-7-2016 - Mr. M.V. Ravindran, Member (J .....

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ced that appellant had availed inadmissible CENVAT credit and were not paying service tax on the commission received from Indian Oil Corporation Ltd., (IOCL). After recording statements of the General Manager & the Director and scrutiny of balance sheet etc, a show-cause notice dated 10.07.2009 was issued for demand of service tax liability and also for reversal of CENVAT credit wrongly availed. The appellant contested the show-cause notice on the ground that the CENVAT credit was availed on .....

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d 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 o .....

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on (supra) has considered the Circular issued by the Board which reliance is placed by the lower authorities. He would submit that similar issue came up in the case of Sai Samhita Storages P. Ltd. - 2011 (23) STR 341 (A.P.) wherein the Hon'ble High Court of Andhra Pradesh has upheld the Tribunal s order of allowing CENVAT credit on cement and steel which was used for construction of cold storage and the said cold storage was rented out and tax liability was discharged under warehousing servi .....

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e to a provider of output service if the inputs result in creation of immovable property. That 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 .....

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r appellant nor there is any case on limitation. Since there is no serious contest for this demand, we uphold that portion of the order which confirms the demand raised along with interest and also penalty. 6.1 As regards the eligibility to avail CENVAT credit on the construction services received by appellant, we find that there is no dispute as to the fact that the appellant had received the services from the service provider for the construction of pre-fabricated building; which was used by a .....

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he case of Navratna S.G. Highway Prop P. Ltd. (supra) and Oberoi Mall Ltd. (supra), we find that this Tribunal (one of us Mr. M.V. Ravindran was Member in both the judgements) has 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. We also find that this Tribuna .....

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