2013 (2) TMI 729

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....udhary, Member (J) Mrs. Puloma Dalal, CA, for the Appellant. Shri S.G. Dewalwar, Addl. Commissioner AR, for the Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - The appeal and stay application are directed against Order-in-Original No. 25/RKS/ST/P-I/2012, dated 23-8-2012 passed by Commissioner of Central Excise, Pune. 2. The appellant M/s. Mirah Hospitality &....

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....ested the notice and submitted that they have paid an amount of Rs. 15,77,089/- in cash towards the renting services and another amount of Rs. 50,20,343/- was paid from the Cenvat credit account wherein credit was taken on the input services availed by them in respect of output services provided. As regards the service demand on supply of tangible goods for use, the appellant contested that they h....

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....they themselves have taken out on lease from various parties and these parties have charged service tax and therefore, they are rightly entitled for availing Cenvat credit of the service tax paid on the rent paid by them. Similarly, in the case of kitchen equipments, furniture, etc. on which they have received consideration, it is submitted that they have discharged VAT liability and therefore, th....

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.... was led before the adjudicating authority as to the entitlement to the Cenvat credit, claimed to have been utilised in the rendering of the input service. Further, no evidence has been produced before the adjudicating authority with respect to the claim that the appellant had discharged VAT liability on the tangible goods supplied by them. In these circumstances, he prays for putting the appellan....