2017 (9) TMI 1190

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....e or commercial complex for providing various services under the classification Business Auxiliary Service, Maintenance or Repairing Services, Business Support Services, Convention Service, Health Club and Fitness Centre. The appellant was also taking Cenvat Credit of authorized inputs services received in discharging and/or providing the taxable output services. An audit was conducted by the Revenue and certain objections were raised for the period 2008-09 and 2009-10, issued by Superintendent vide Audit Note dated 24 March, 2011. The appellant replied all the audit objections taking a categorical stand that there is no liability to Service Tax under each of the objections. Subsequently show cause notice dated 3rd October, 2012 was issued proposing disallowance of Cenvat Credit amounting to Rs. 1,65,65,202/- and further demand of Service Tax on Reverse Charge Basis on alleged advertisement service received from outside India being demand of Rs. 9,37,392/-. The appellant contested the show cause notice by filing their reply taking the stand that no tax as proposed is payable and/or credit taken disallowable. The SCN was adjudicated vide impugned order dated 31.10.2013 and the propo....

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....not be denied. It has also been so clarified by the CBEC vide circular issued in the year 1996 and also in a catena of decision by this Tribunal. 3.3. So far the Horticulture services received, it is alleged in the show cause notice that the appellant have taken inadmissible Service Tax Credit of Rs. 3,70,540/- on the service provided by Mali (Horticulture Service) which is not input service as per the Rule 2(l) of CCR, 2004. The learned Counsel have urged that the appellant have constructed commercial/business centre and such premises need to have apleasing and aesthetic look and so as to attract the persons i.e., service receivers, being their output service and also for increasing the ambience for their premises at large, so as to make it profitable. Accordingly, such services in the nature of Horticulture or gardening services is an essential input services and accordingly, Cenvat Credit taken is allowable. The learned AR had relied on the findings of the learned Commissioner. Having considered the rival contentions, we hold that garden services or Horticulture availed by appellant is an essential input service, more so for renting. Maintaining the commercial centre is essenti....

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....ccordingly, the Service Tax paid for laying of the cable is fully available input expenditure as defined in Rule 2(l) of CCR, 2004. The learned AR for Revenue has relied on the findings of the impugned order, wherein the learned Commissioner have held that the services provided by the appellant have no relation with service of laying of high tension cable. Further, the service is not being used by the appellant for providing the output service and they do not fulfill the conditions of Rule 2(l)(1)(i) and hence the said credit is not allowable. Having considered the rival contentions we hold that the appellant cannot provide its output services without having electricity connection. Accordingly, we hold that the said service received is an essential input service as defined under Rule 2(l) of CCR, 2004. Accordingly, appellant is entitled for credit of Rs. 7,40,238/-. 3.6. So far the input service for renovation of faculty at Logix Techno Park Map Rs. 1,22,364/- is concerned it is alleged in the SCN that as per the invoice dated 07 May, 2008 No. VCS/08-09-06 dated 05 May, 2008 of V.C. Solutions Pvt. Ltd. for renovation of faculty at Logix Techno Park Map at Sector 127, Noida the sam....

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....copy of import certificate dated 21 January, 2009, issued by Software Technology Parks of India, Ministry of Communication & Information Technology, Department of Information Technology, Government of India, stating that the appellant  Noida Cyber Park Pvt. Ltd. have been approved by the Government of India vide approval dated 28 September, 2007 as infrastructure service provider. The proposed items of import are relevant and to be installed and used by the unit being Software Technology Parks unit and are covered by Custom Notification No. 15/3/1993 CUS dated 13.08.1993. The said copy have been authorized by the Ministerial Authority through the Performa Invoice No. 044 dated 18 December, 2008 stating price in US $ 1,88,814/-. Thereafter the said generator have been imported and supplied to the appellant by Sterling Generators Pvt. Ltd. vide Invoice No. 0086 dated 17 December, 2009 for INR Rs. 89,50,000/-. The learned Counsel further explains that due to some accounting error, the amount of the generator purchase was debited in the advertisement head and it is further pointed out with reference to the audit report, only amount of Rs. 1,60,895/- was spent in the Financial Year....