2018 (11) TMI 361

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....s in appeal against the impugned order for denial of cenvat credit on inputs service namely paid rent by the appellant to the premises provided by the Chandigarh Administration on the ground that the appellant has not taken cenvat credit against proper documents as per Rule 9(2) of the Cenvat Credit Rules, 2004. 2. The facts of the case are that the appellant has taken a showroom from the Chand....

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....he department or not and whether they are registered with department as service provider or not? Without receiving the answer of that query, the ld. Commissioner (A) passed the order denying the cenvat credit. Against the said order, the appellant is before me. 3. The ld. Counsel for the appellant submits that, the ld. Commissioner (A) has not examined the report of the Chandigarh Administratio....

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....partment and they have charged service tax from the appellant on the lease rent which have been deposited with the Revenue Department. 8. Considering the said fact that the appellant has paid service tax on lease rent, therefore, the appellant is entitled to avail cenvat credit of the service tax paid on the said service. 9. In that circumstance, I hold that the appellant has correctly avail....

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....ervice Tax Department or net. If yes, please provide the Registration humber Whether you are having any veices in respect of the amount so collected. Reply This office has been anotted old Service Ten NoPTLS11697ASTO01 and presently GST DDAAAE03311120. It is intimated that on receipt of payment of Service Tax/GST from the lessee the branch. con....