TMI Blog2018 (11) TMI 361X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that they are registered with the Service Tax Department and they have charged service tax from the appellant on the lease rent which have been deposited with the Revenue Department - 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. The appellant has corre ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... om from the Chandigarh administration on lease rent on which service tax has been paid and whatever service tax has been paid by the appellant, the appellant took cenvat credit thereof. During the course of audit, it was found that documents against which the appellant has taken cenvat credit are either not available or are deficient (as are not having details of the service provider for availment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... arh Administration for the queries made by them, therefore, the impugned order is to be set aside. 4. On the other hand, the ld. AR submits that as there was not proper documents produced by the appellant before the authorities below, therefore, cenvat credit is rightly denied. 5. Heard the parties and considered the submissions. 6. On careful consideration of submissions made by both the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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