TMI Blog2018 (9) TMI 313X X X X Extracts X X X X X X X X Extracts X X X X ..... ces are provided from Unit No. 65 or 67 - denial of credit of service tax paid on renting of immovable property service relating to Unit No. 67 cannot be sustained merely for the reason that separate service tax registration was not obtained for the said premise. Further, Once the department acknowledged that services rendered from the premises No. 67 are both taxable and exempted service and demanded reversal of proportionate cenvat credit attributable to said exempted service, denial of credit on the input service i.e. Renting of Immovable Property sounds contradictory; hence cannot be sustained. Appeal allowed - decided in favor of appellant. - Appeal No. ST/86626/2018 - A/87168/2018 - Dated:- 2-8-2018 - Dr. D.M. Misra, Member ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ersed the proportionate cenvat credit along with interest and penalty as directed by the adjudicating officer vide order dt. 1.8.2016. However against confirmation of reversal of cenvat credit directed by the adjudicating authority, in another order dt. 23.8.2016, they filed an appeal to the Learned Commissioner (Appeals). The Learned Commissioner (Appeals) rejected the said appeal. Hence, the present appeal. 3. Learned Chartered Accountant for the appellant submits that once the department has acknowledged the service (trading of goods) provided from Unit No. 67 is exempted service and directed to reverse the proportionate cenvat credit attributed to trading activity, the second show cause notice proposing denial of credit on renting of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ness Auxiliary Service as well as trading activity were carried out, directed reversal of the proportionate credit attributable to exempted service rendered from Unit No.67. Thus, in these circumstances, I find force in the contention of the Learned Chartered Accountant for the appellant that denial of credit of service tax paid on renting of immovable property service relating to Unit No. 67 cannot be sustained merely for the reason that separate service tax registration was not obtained for the said premise as the issue is no more res integra and covered by the judgement of Hon'ble High Court of Allahabad in the case of M/s. Pangea 3 Legal Database Systems Pvt. Ltd. (supra) in Central Excise Appeal No. 326 of 2016. Besides, I also fin ..... X X X X Extracts X X X X X X X X Extracts X X X X
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