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TMI Blog2018 (3) TMI 270X X X X Extracts X X X X X X X X Extracts X X X X ..... DER Per: Archana Wadhwa Both the appeals are being disposed of by a common order as the issue involved is identical. 2. As per the facts on record the appellant is owner of a Mall and is registered with the Service Tax Department in respect of various services being provided by him. As a result of audit, it was found that the appellant was availing inadmissible Modvat Credit on various counts t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cating Authority, however, did not find favour with the appellant's contentions and confirmed the interest alongwith imposition of penalties. 5. Learned advocate appearing for the appellant drew my attention to the Hon'ble Delhi High Court decision in the case of Hindustan Insecticides Ltd. Vs. Commissioner reported at 2013 (297) ELT 332 (Del.), laying down that the limitation applies to the dema ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... was not being given to him by the service recipient. In such scenario there could be a bonafide belief on the part of the appellant that inasmuch as service tax has not been received by him, he is under no legal obligation to deposit the same. In any case I find that the short paid service tax was in respect of "Renting of Immovable Property". The said service was under litigation before various ..... X X X X Extracts X X X X X X X X Extracts X X X X
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