2016 (2) TMI 977

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....essee. ORDER During the period of 1-4-2007 to 30-12-2011, the assessee availed input service credit on the following services. Sr. No. Nature of services Credit taken in Rs. 1. Courier 62,061/- 2. Renting of immovable property 2,02,355/- 3. Insurance 2,24,930/- 4. Freight Service (CHA) 36,188/- 5. Construction 8,91,239/- 6. Rent-a-cab 8,45,908/- 7. House Keeping 6,32,842/....

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....s challenged the impugned order for dropping the demand on rent-a-cab service and general insurance service. For denial of Cenvat credit on the services namely renting of immovable property service and construction services the assessee has challenged the impugned order. Therefore, both the sides in appeal before me. 3. Heard the ld. AR for the submitted the assessee is not entitled to avail....

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....pugned order qua the service on which Revenue has filed an appeal before me. In these circumstances, the appeal filed by the Revenue is dismissed. 5. With regard to the appeal filed by the assessee for challenging the renting of immovable service, I find that the appellant is having other unit which has been on rent therefore, whatever amount paid as rent by the assessee and service tax paid....