2014 (12) TMI 787

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....or the Appellant. Shri A.K. Nigam, AR, for the Respondent. ORDER CENVAT credit of Rs. 8,18,074 has been denied being the service tax paid on real estate agent's service for the period prior to June 2007 on the ground that during the relevant period renting of immovable property service was not in existence and therefore the appellant was not eligible for the credit. The service tax of Rs.....

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....f CENVAT Credit Rules 2004. We find that this argument is acceptable and appropriate. 4. As regards the service tax, we find that the learned adjudicating authority had come to the conclusion that service tax is to be paid because of the explanation in the definition. There is no discussion as to which explanation he was referring to. On going through the definition, we could not find any ....

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.... that these are all fixtures fixed to earth and therefore cannot be removed and have to be considered as immovable assets. Further he has not revealed the evidence, on the basis of which, he has come to the conclusion. We were also not able to find any evidence for coming to such conclusion. The original authority had relied on trial balance sheet and financial statements to decide that these are ....