2018 (2) TMI 1028

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....ished the details of the various input services 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. 1....

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.... of the Director (lessor paying the service tax, the same has been paid by the company under reverse charge mechanism. That since the service provider has not paid the service tax, the appellants are not eligible to avail credit on the said input services. He argued that the very same 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 ....

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....eeping Services under the head Maintenance or Repair service. That the invoices would show that the service tax has been paid in respect of Housekeeping Services. Merely because the appellants showed the said amount by mistake under the category of Maintenance or Repair Service in their ledger 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 submit....