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Issues: (i) Whether CENVAT credit on input services used for providing renting of immovable property services was admissible; (ii) Whether the levy of service tax on sale of space or time for advertisement service required adjudication by the authority.
Issue (i): Whether CENVAT credit on input services used for providing renting of immovable property services was admissible.
Analysis: The admissibility of credit on input services used for providing renting of immovable property services was treated as settled by prior Tribunal decisions, which had held that input services used for construction or provision of the taxable output service could qualify for credit. The impugned denial was founded on Circular No. 98/1/2008-ST dated 04.01.2008, but that circular had already been disapproved in the earlier line of decisions relied upon. The Tribunal followed that view and accepted the assessee's entitlement to credit.
Conclusion: The issue was decided in favour of the assessee and the denial of CENVAT credit was set aside.
Issue (ii): Whether the levy of service tax on sale of space or time for advertisement service required adjudication by the authority.
Analysis: The adjudicating authority had not recorded any finding on this specific allegation despite the assessee having raised a challenge to the levy. Since the issue had not been examined on merits, the proper course was to send it back for consideration by the original authority.
Conclusion: The issue was remanded for fresh adjudication.
Final Conclusion: The assessee succeeded on the credit issue, while the separate dispute on advertisement service was sent back for decision by the adjudicating authority.
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