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TMI Blog2018 (10) TMI 163X X X X Extracts X X X X X X X X Extracts X X X X ..... a These two appeals are filed against respective Orders-in-Appeal passed by the Principal Additional Director General, DGPM, WRU, Mumbai. Since common issue is involved, I have taken up both the appeals together for disposal. 2. Briefly stated facts of the case are that the appellants are engaged in providing export of Information Technology Software Service and claimed periodical refund of accu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned Advocate Shri P.K. Shetty for the appellants submits that the rent was paid by the appellant to the co-owners against the agreement dated 10.10.2012 and the amount to be paid to each of the co-owner has been spelt out in para 28 of the Registered Leave and License agreement. In support, that the rent was paid to each of the co-owners and TDS was deducted, in this regard, relevant TDS certifica ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mount of Rs. 3,93,488/- in the name of each of the co-owners against which Service Tax was paid. Also, on going through the TDS certificate, it is clear that separate invoices are raised by each of the co-owners and Service Tax accordingly paid by each of the co-owner. Therefore, no dispute about the admissibility of the CENVAT Credit on the Service Tax paid by the licensor to the extent of the ow ..... X X X X Extracts X X X X X X X X Extracts X X X X
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