2018 (4) TMI 72

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.....R.) - for Department None - for Respondent ORDER Per: Raju This rectification of mistake has been filed by Revenue in respect of order No.A/89941-89943/17/STB dt. 28.9.2017. 2. Ld. AR pointed out that there were issues for determination in the said appeal namely: (i) Service tax of Rs. 19,67,300/- on leasing of license charges for the period from June, 2007 and March, 2010 & Ser....

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....s not deal with two issues pointed out by Revenue in the ROM. In view of above, the following line of the order: "In view of above, we find merit in the appeal and the same is therefore allowed" may be replaced with the following. "4. In view of above, we find merit in the appeal so far as it relates to renting of immoveable property and the appeal on the said ground is allowed. ....

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....2 The next issue raised relates to denial of cevnat credit amounting to Rs. 57,945/- on the grounds that the said credit has been claimed on the strength of documents which are either zerox copies or not bearing the registration number of the service provider on documents which the appellant have failed to produce before the audit officer. Breakup of the said invoice as follows: Sr. No. ....