2018 (2) TMI 1028

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....ices along with the amount involved and the submissions made by him in the following table:- SL. No. Name of the Service Rejection O/O 114/2016 Rejection O/O 97/2016 Rejected by Commr.(Appls.) Reasons for rejection Appeal Grounds (1) (2) (3) (4) (5) (6) (7) 1 Renting of Immovable Property Services 0 3,51,364 3,51,364 Amt. paid by appellant under RCM not eligible Rs. 76,310/- omitted to be allowed oversight Usage of service not under dispute. Allowed by Hon'ble CESTAT in earlier final order to the same appellant. (41548/2017, dated 10.08.2017 and 41569-41570/2017, dated. 10.08.2017) 2 Management Consultant Service 1,41,628 1,17,846 2, 59,474 Not consumed in Output Service Allowed by Hon'ble CEST....

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....issue came up for analysation in the appellant's own case and vide Final Order Nos.41569-41570/2017 and 41548/2017 both dated 10.08.2017, the Tribunal had observed that inasmuch as, admittedly, the service was used by the appellants in relation to their business activity and satisfied the essential requirement of use for rendering Output Service, the credit/refund cannot be denied. Another aspect pointed out by Learned Consultant is that, the Commissioner (Appeals) in the operative portion of the order had disallowed an amount of Rs. 3,51,364/- pertaining to Renting of Immovable Property Services. However, he allowed credit to the tune of Rs. 25,200/- on the same services, being the service tax paid for the rent paid to M/s. True Value ....

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....dger books, the credit/refund has been denied. He pleaded that the appellants would be able to establish that the said services have been availed for Housekeeping Services. On this Aspect, he also relied upon the decision rendered in the appellant's own case vide Final Order Nos.41497 to 41505/2016, dated 07.09.2016. 3. The learned Authorised Representative Shri A. Cletus, ADC (AR) for Revenue reiterated the findings in the impugned order. He submitted that with reference to the Renting of Immovable Property Services as well as Maintenance of Repair Services, the learned consultant appearing for the appellants has himself pointed out the factual errors in the impugned order, The same may be remanded to the adjudicating authority for ve....