2019 (7) TMI 214

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....n a narrow compass. The details of the appeals are as under: Sl. No. Appeal No. Order-in-Appeal No. Service Tax (Rs.) Penalty (Rs.) 1 ST/20476/2019 COC-EXCUS-000-APP-1019- 2018 dated 12/11/2018 Rs. 24,357/- Rs. 24,357/- u/r 15(3) of CCR read with Sec. 78 of the Finance Act Rs. 1000/- u/r 15(1) of CCR 2 ST/20477/2019 COC-EXCUS-000-APP-1020-2018 dated 12/11/2018 Rs. 2,52,383/- Rs. 2,52,383/- u/r 15(3) of CCR read with Sec. 78 of the Finance Act Rs. 2,000/- u/r 15(1) of CCR For the sake of convenience, the facts of Appeal No. ST/20477/2019 are taken. Briefly the facts of the present case are that the appellant is holder of Service Tax Registration No. AAJCS9180RST001 under Section 69 of the....

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....stored, annual membership fee is paid and professional charges are paid to the Chartered Accountant for certifying the financial status. Tyre retreading charges are also incurred for the premises which are inevitable to render the output service. He further submitted that the service of warehouse and storage cannot be carried out without the aid of telephone and also without paying insurance premium on equipments, annual membership fee, professional charges, tyre retreading charges, security charges, handling charges, pest control charges. He further submitted that all these services fall in the definition of 'input services' and are indirectly connected with the output service. He also submitted that though service tax registration has bee....

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....parties and perusal of the material of record, I find that the cenvat credit has been denied merely on the ground that the documents produced by the appellant are not sufficient to establish the correlation between the input service and the output service rendered. Further I find that both the parities have not considered the issue in right perspective. If the claim of the appellant is that they have discharged the service tax on Renting of Immovable Property and for rendering the output service availed the input service for which they have also produced on record certain invoices. For the purpose of establishing the correlation of the service on which the cenvat credit was availed and the output service provided, I remand the matter back t....