2018 (4) TMI 70

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....Kanpur, whereby Service Tax have been demanded as short paid amounting to   for the period 1 st April, 2010 to 30 th September, 2010 and further input service credit has been held to be inadmissible amounting to Rs. 69,95,300/- taken during the period from 2006 to September, 2010 under Rule 14 of Cenvat Credit Rules, 2004 and further the amount of Cenvat credit utilized if out of the above amounting to Rs. 8,36 524/- was held to be recoverable along with interest. Further, penalty is imposed under Rule 15(1) of Cenvat Credit Rules, 2004 and further penalty under Sections 76 of the Finance Act, 1994. 2. Being aggrieved by the said order the appellants are before this Tribunal. So far the first issue is concerned, regarding short....

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.... Id. Counsel further points out that one of its tenant M/S Trent Limited (A Tata Enterprise) who run the westsite store have subsequently paid the Service Tax to the appellant and the appellant have also in turn deposited the same with applicable interest. This fact is also taken notice by this Tribunal in the Stay Order dated 01/04/2014 being Stay Order No. SO/ST/51280/2014-CU[DB]. This Tribunal have recorded as follows:- "As regards duty demand of Rs. 38,45,212/- Id. Advocate is not disputing the fact that they are liable to pay Service Tax on the activity of "renting of immovable property". However, he submits that the Adjudicating Authority has confirmed the demand based upon the bills raised by them instead of quantifying the ....

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...., 2010). The various services on which input credit was taken,  are Construction, Architect, Erection & Installation, Insurance, Advertisement, Chartered Accountant, Travel Agent, Air Conditioning service, Security Services and Repair  & Maintenance, House Keeping & Telephone, etc. The learned Commissioner have disallowed the Cenvat credit on the said      services aggregating to Rs. Rs. 69,95,300/-on the finding that a Single Member Bench of this Tribunal in the case of Venus Investments Versus Commissioner of Central Excise, Vadodara reported at 2013 (29) S.T.R. 72 (Tri. - Ahmedabad) have held that the order of the Adjudicating Authority disallowing Cenvat credit under similar facts and circumstances was....

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....rvice for providing an output service. Therefore, the definitions of input and input service are pari materia as far as the service providers are concerned. That being the position, the decision of Hon l ble High Court of Andhra Pradesh in the case of Commissioner Versus Sai Sahmita Storages Pvt. Ltd. (supra) would be applicable to the facts and circumstances of this case also, the Hon t ble High Court had taken the view that without use of Cement & TMT Bars for construction of warehouses, assessee could not have provided 'storage' and 'warehousing service'. In this case also, without utilizing the service, mall could not have been constructed and therefore the 'renting of immovable property service' would not have b....