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Select Infrastructure Pvt. Ltd. Versus CCE Delhi-I

2018 (2) TMI 840 - CESTAT NEW DELHI

Renting to Immovable Property Service - parking fees collected from various persons who used the premise of the appellant to park vehicles - Held that: - The parking facility availed by various visitors to the mall is not in furtherance of any business or commerce as the other party is not involved in any such activity. However, the owners of the shop/ and their employees are availing the parking facility for which monthly consideration is collected by the appellant along with the rent payable f .....

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ble output service. Such finance is with reference to the business of the appellant and will be covered as input service - credit allowed. - Appeal allowed in part. - ST/56675-56676/2013-[DB], ST/50575/2014 - A/50072-50074/2018-CU[DB] - Dated:- 5-1-2018 - Dr. Satish Chandra, President And Mr. B. Ravichandran, Member (Technical) Present Shri A.K. Batra, CA for the appellant Present Shri Ranjan Khanna, AR for the respondent ORDER Per: B. Ravichandran 1. All the three appeals are on identical d .....

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e second issue is with reference to eligibility of Cenvat Credit on banking and other financial services availed by the appellant during the course of raising finance for the construction of the mall which is further used by the appellant for business or commerce. The lower Authority held that the appellant is liable to pay Service Tax on all the consideration received under the category of parking fee as the same will fall under the taxable entry of renting of immovable property service. The Ld .....

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t the said portion of the demand. On the second issue he submitted that finance raised for of the creation of the commercial mall is rightly eligible as credit to the appellant. The mall is used for providing taxable services on which they are paying Service Tax. As such the said DOFS is directly attributable to the final output service on which tax is being discharged. 3. The Ld. AR reiterated the findings of the lower Authority and submitted that the finance raised is with reference to creatio .....

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ng of immovable property service under heading 65(105) (zzzz) of the Finance Act, 1994 stipulates the immovable property should be used in the course of furtherance of business or commerce. The parking facility availed by various visitors to the mall is not in furtherance of any business or commerce as the other party is not involved in any such activity. However, the owners of the shop/ and their employees are availing the parking facility for which monthly consideration is collected by the app .....

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