TMI Blog2020 (10) TMI 677X X X X Extracts X X X X X X X X Extracts X X X X ..... rom the calculation chart and the payment challans brought on record vide miscellaneous application, which was earlier allowed vide order dated 03.12.2019 - further, Revenue have not pleaded that the VCES application filed by the appellant on 24.12.2013 for tax dues upto December, 2012 have been rejected. Even otherwise the appellant have deposited all the taxes, as is evident. The appellant is directed to file a copy of the calculation chart alongwith evidence of payment of service tax before the adjudicating authority for verification. If any amount is found to be short paid, the same shall be deposited on being so pointed out by the adjudicating authority. The excess amount deposited, if any, shall be adjusted in accordance with law - appeal allowed - decided in favor of appellant. - Service Tax Appeal No. 51011 of 2015 - FINAL ORDER NO. 50861/2020 - Dated:- 15-10-2020 - MR. ANIL CHOUDHARY, MEMBER (JUDICIAL) AND MR. C. L. MAHAR, MEMBER (TECHNICAL) Shri Naveen Khandelwal and Sh. Sumit Nema, Advocates for the appellant Shri R. K. Manjhi, Authorised Representative for the respondent ORDER The appellant M/s Entertainment world Developers Pvt. Limited hav ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hen such input service/ inputs are used in providing any output service. It appeared that there is non-payment of service tax for renting of immovable property service for the period April, 2011 to September, 2011 amounting to ₹ 66,48,166/-. It has been observed in the show cause notice in para 9 that vide OIO No.15/COMM/INDST/2012 dated 28.09.2012, cenvat credit of ₹ 4,46,92,767/- was disallowed for the period May, 2006 to September, 2010. It was also alleged that inspite of repeated requisition, appellant have failed to submit details of the credit taken, gross amount received towards taxable services etc. Accordingly, show cause notice dated 17.05.2013 proposed to disallow cenvat credit taken amounting to ₹ 49,91,539/-. Further, demand of tax of ₹ 66,48,166/- for the period April, 2010 to September, 2010 alongwith interest and penalty was proposed under Section 76, 77 and 78. 3. The show cause notice was adjudicated on contest whereby the proposed disallowance of cenvat credit was confirmed alongwith equal amount of penalty. Further, service tax was demanded for ₹ 66,48,166/- alongwith equal amount of penalty under Section 78 alongwith interest u ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned, was disallowed vide order-in-original dated 28.09.2012, the same was challenged before this Tribunal in Service Tax Appeal No. 55113 of 2013 and vide Final Order No. ST/A/50536-50538/2019-CU(DB) dated 16.04.2019, the cenvat credit was held allowable with consequential benefits. Learned Counsel further refers to para 32 of their reply to show cause notice, wherein they have given input service-wise details for the period under dispute amounting to ₹ 49,91,539/- and also had furnished the break-up voucher-wise attached to the reply as Annexure- D . All the input service are received namely; Advertisement and Business Promotion, Bank Charges, Brokerage, Housekeeping Services, Insurance Service, Legal and Professional Service, Manpower Consultancy Service, Rent for hiring of immovable property, Security services, Telephone Internet Services and miscellaneous services. 8. As regards the allegation of demand of ₹ 66,48,166/- not paid, the appellant have pointed out that some tax was outstanding and was not paid due to litigation. As regards chargeability of service tax for renting of immovable property service, which was finally settled in favour of the Revenue only ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d details are as follows:- Particulars Total (Rs) Billing of Renting (12.36%) 20,93,33,,463/- Bill of Renting (10.30%) 38,65,07,230/- Total Billing 59,58,40,693/- Less- Property Tax paid 1,27,31,453/- Taxable value 58,31,09,240/- Less: Amount not received 23,45,804/- Amount on which tax is payable 58,07,63,436/- Service Tax payable 6,40,48,497/- Less-Paid and shown in ST-3 of Oct. 11 to Mar. 12 Through cenvat credit (Note 1) Consolidated payments have been made, so figures not shown separately. However, shown in return of March, 12 as arrears paid. 1,48,97,609/- Through cash by EWDL (Note 2) 41,74,717/- Through cash by ..... X X X X Extracts X X X X X X X X Extracts X X X X
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