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TMI Blog2023 (9) TMI 769X X X X Extracts X X X X X X X X Extracts X X X X ..... he Commissioner of Customs, Central Excise & Service Tax, Cochin Commissionerate. 2. Briefly stated facts of the case are that the appellants are engaged in providing output service i.e. 'Renting of Immovable Property Services'. They have availed CENVAT Credit on various input services used or in relation to providing the output services. On the basis of Circular No. 98/1/2008-ST dated 04.01.2008, three show cause notices were issued to the appellants for different periods alleging that since the service of 'Renting of Immovable Property Services' being the right to use service, hence credit availed on various input services are not admissible. It is also alleged in the Show Cause Notice No. 61/2010 dated 12.04.2010 that the appellants had ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5. Heard both sides and perused the records. 6. The issues involved in present appeals for determination are :- (i) Whether CENVAT Credit on various input services used in providing the output service viz. 'Renting of Immovable Property Services' be admissible; (ii) Service Tax is leviable for providing taxable service namely 'sale of space or time for advertisement service' in one of the Show Cause Notice No. 61/2010 dated 12.04.2010. 7. The issue relating to admissibility of CENVAT Credit which was proposed to denied on the basis of Circular No. 98/1/2008-ST dated 04.01.2008 has been considered by this Tribunal in various judgments. This Bench in the case of Golflinks Software Park Pvt Ltd (supra), has observed as follows: "7.1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... llant for paying output tax liability on renting of immovable property. Further, we find in the case of CCE Vs. Ashok Agencies 2016 941) STR 647 (T) in which it was held that various input services such as engineering consultancy, construction services, erection, maintenance and installation and banking services utilized as input services to provide renting of immovable property would be available as input services to provide renting of immovable property would be available as input services as they were required to bring out the edifice which was immovable property rented out. Further, we find in the case of Agricultural Product Market Committee Vs. CCE, 2013 (30) STR 558, in which the Tribunal held that credit on input services such as ma ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by following ratios of the said decisions, we set aside the impugned order by allowing the appeal of the appellant with consequential relief, if any." We do not find reason not to accept the aforesaid findings of the Tribunal on the aforesaid issue as the said judgment has been approved by the Hon'ble Karnataka High Court. Accordingly, the impugned order denying CENVAT Credit on the various input services used in providing 'Renting of Immovable Property Services' is hereby set aside and the credit on this account is to be admissible. 8. On the second issue the demand against 'sale of space or time for advertisement', we find that the learned Commissioner has not recorded any findings on the said issue even though the appellants pleaded be ..... X X X X Extracts X X X X X X X X Extracts X X X X
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