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TMI Blog2018 (11) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... appeal against the impugned order for denial of cenvat credit on inputs service namely paid rent by the appellant to the premises provided by the Chandigarh Administration on the ground that the appellant has not taken cenvat credit against proper documents as per Rule 9(2) of the Cenvat Credit Rules, 2004. 2. The facts of the case are that the appellant has taken a showroom from the Chandigarh a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment or not and whether they are registered with department as service provider or not? Without receiving the answer of that query, the ld. Commissioner (A) passed the order denying the cenvat credit. Against the said order, the appellant is before me. 3. The ld. Counsel for the appellant submits that, the ld. Commissioner (A) has not examined the report of the Chandigarh Administration for the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have charged service tax from the appellant on the lease rent which have been deposited with the Revenue Department. 8. Considering the said fact that the appellant has paid service tax on lease rent, therefore, the appellant is entitled to avail cenvat credit of the service tax paid on the said service. 9. In that circumstance, I hold that the appellant has correctly availed cenvat credit of S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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