2018 (10) TMI 163

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....ondent ORDER Per: Dr. D.M. Misra These two appeals are filed against respective Orders-in-Appeal passed by the Principal Additional Director General, DGPM, WRU, Mumbai. Since common issue is involved, I have taken up both the appeals together for disposal. 2. Briefly stated facts of the case are that the appellants are engaged in providing export of Information Technology Software Serv....

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....as also held to be inadmissible. 3. Learned Advocate Shri P.K. Shetty for the appellants submits that the rent was paid by the appellant to the co-owners against the agreement dated 10.10.2012 and the amount to be paid to each of the co-owner has been spelt out in para 28 of the Registered Leave and License agreement. In support, that the rent was paid to each of the co-owners and TDS was deduc....

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....find that two invoices were raised for the rent amount of Rs. 3,93,488/- in the name of each of the co-owners against which Service Tax was paid. Also, on going through the TDS certificate, it is clear that separate invoices are raised by each of the co-owners and Service Tax accordingly paid by each of the co-owner. Therefore, no dispute about the admissibility of the CENVAT Credit on the Service....