TaxTMI 
TaxTMI 
2018 (12) TMI 1116
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....ice, Internet café, restaurant service and accommodation services. During the course of audit of records of the appellant, the Department observed that the appellants have not paid Service Tax amounting to Rs. 6,98,525/- during the period w.e.f. 2008 to 2011-12 (upto September, 2012). It was also observed that the appellant has wrongly taken credit of Rs. 43,98,511/- during the period from October, 2008 to September, 2009 and reversed the same in the month of October, 2009 without payment of any interest on the Cenvat Credit so availed. 2.1 With these observations, a show cause notice bearing No.3,769/- dated 25.02.2013 was issued to the appellant proposing the recovery of the said Service Tax of Rs. 6,98,525/-, while appropriatin....
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....tled as M/s. Lemon Tree Hotels Pvt. Ltd. vs. CST, Chennai reported in 2018 (1) TMI 1215. Similarly, with respect to providing complimentary breakfast, it is submitted that the same is not taxable. However, Commissioner (Appeals) has denied the same. The findings are prayed to be set aside. 3.1 It is further submitted that there is no Service Tax liability as far as the commission received by the appellant is concerned. The demand confirmed in that respect also is liable to be set aside. Ld. Counsel has also alleged that the show cause notice is barred by time as there is no intention to evade payment of duty on the part of the appellant as is alleged. Finally, conceding that the penalty on the balance payment amounting to Rs. 2,217/- alo....
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....ce was exclusively used for non-taxable service. Hence the credit in terms of Rule 6 (5) is not available. We do not agree with the contention of Revenue for the reason that the overall hotel business is rendered within the common hotel building and the construction service received in respect of construction of any part of the hotel is a common input service which has nexus with overall hotel business. Therefore, even though some part of the hotel business is not taxable, but it cannot be said that the construction service was used exclusively for non-taxable service. The hotel building is common for all taxable and non-taxable service. Therefore, the construction service is squarely covered under Rule (6(5) and credit is admissible." 6....
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.... applicable and Explanation 2 did not provide that cement and steel would not be eligible for input credit. According to learned Counsel for the appellant, the appellant is not manufacturer and, therefore, the provisions of Explanation 2 of Rule 2(k) would be applicable only to the factory and manufacturer. The appellant is neither having any factory nor he is manufacturer. The appellant is a service provider of port. We need not go into this question as to whether the appellant is a factory or manufacturer or service provider in view of the fact that it is not disputed by Mr. Y.N. Ravani, learned counsel appearing for the Revenue in this Tax Appeal that the appellant provides service on port for which he is getting jetty constructed throug....
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....vice are eligible for Cenvat credit. It is not in dispute that the appellant is a taxable service provider on port under the category of port services. Therefore, the appellant was entitled for input credit and the decision of the Division Bench of the Andhra Pradesh High Court squarely applies to the facts of the case and answered the question on which the appeal has been admitted. 7. In view of above discussed law the finding of Commissioner (Appeals) declining the credit qua construction of hotel building of appellant are therefore not sustainable. The order to that extent is hereby set aside. (2) Cenvat Credit availed and utilized in respect of security services and Internet Services commonly used: 8. I observe that the full ce....
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....vice, Business Auxiliary Service, Internet café, restaurant service and accommodation services. The input service credit was availed by the appellant on the construction services which were used for setting up of the premises from where the output services were rendered by the appellant and on the internet café and security services for the same premises from where the output services were to be rendered by the appellant. The Department does not have the case that any of these services were not rendered by the appellant for providing the output services. In view of the definition of input in Section 2 (k) of CCR, 2004 and in view of Section 6 (5) thereof no question of denial and utilization of credit, therefore, at all arises....