TaxTMI 
TaxTMI 
2013 (4) TMI 146
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.... denial of equivalent amount of CENVAT credit which was found to have been wrongly utilized by the appellant for payment of service tax on their 'output service 'viz. 'Renting of Immovable Property' during the said period. On a perusal of the records, we find that the appellant was registered with the department in respect of 'output services' such as 'Renting of Immovable Property', 'Maintenance or Repair Service', 'Commercial or Industrial Construction Services' etc. Buildings were got constructed through contractors and the same were rented out to three parties during the above period. As already indicated, service tax was paid on this activity of 'Renting of Immovable Property', by the appellant, partly from PLA and partly from CENVAT c....
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....; c) Final Order No.A235/WZB (Ahd) dated 08.12.2011 in Appeal No. ST/568/2010 (Navaratna S.G. Highway Prop. (P) Ltd. vs. CST, Ahmedabad) reported in (2012 (21) taxman.com 375 (CESTAT- Ahmd.)". 3. The learned counsel has also submitted that the impugned demand is inconsistent with the Commissioner's finding on the question whether the CENVAT credits on the 'input services' were correctly taken in the CENVAT Credit Account. It is submitted that the learned Commissioner (adjudicating authority) found the availment of CENVAT credit to be in order and that this finding was given a go-by when the question of utilization of such credit was considered. The learned counsel for the appellant further submits that the factum of utilization of CE....
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....ition/interior decoration, advertisement in relation to renting of the buildings, repair and maintenance of the building etc. shall qualify as input services vis-a-vis 'Renting of Immovable Property Service'. These services were found to be services which had a nexus to 'Renting of Immovable Property' and hence the above prima facie view was taken. In respect of other services, no such nexus was found and, therefore, the assessee was prima facie found to be ineligible for CENVAT credit. This view of the bench as disclosed in Stay Order Nos. 57 and 58/2012 dated 12.01.2012 ibid can be of no aid to the appellant. In Stay Order No. 348/2012 dated 29.02.2012, we were just following Millennia Realtors Pvt. Ltd. supra) and, therefore, the relianc....
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....n the case of Millennia Realtors Pvt. Ltd. and, therefore, the cited Stay Order would operate against the appellant. Needless to say that the subsequent Stay Order passed by this bench by following Millennia Realtors Pvt. Ltd. (supra) also cannot apply in support to the appellant. Prima facie, the appellant has no case against the impugned demand of service tax which arises out of wrong utilization of CENVAT credit. Coming to the plea of limitation, again, we have not found any strong case for the appellant. It is true that the amounts of CENVAT credit utilized were mentioned in the periodical returns, but the same were not enough for the department to infer that such credits were taken on 'input services' which had no nexus with the 'outpu....