TaxTMI 
TaxTMI 
2020 (10) TMI 677
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....ince December, 2005 after completion of the construction. The appellant is registered with the Service Tax Department for various services including Renting of Immovable Property, Selling of space or time slots, Maintenance or repairs etc. They also availed input service credit with respect to various input service received for rendering the output services. The appellant have been filling their returns regularly in Form ST-3. As per their returns, they have taken cenvat credit and utilised the same as follows:- Sl. No. Period of ST-3 returns filed Cenvat credit opening balance shown in ST-3 return (in Rs.) Cenvat credit taken Cenvat credit utilised Closing balance 1 10/2011 to 03.2011 1,62,95,699/- 15,33....
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....submit details of the credit taken, gross amount received towards taxable services etc. Accordingly, show cause notice dated 17.05.2013 proposed to disallow cenvat credit taken amounting to Rs. 49,91,539/-. Further, demand of tax of Rs. 66,48,166/- for the period April, 2010 to September, 2010 alongwith interest and penalty was proposed under Section 76, 77 and 78. 3. The show cause notice was adjudicated on contest whereby the proposed disallowance of cenvat credit was confirmed alongwith equal amount of penalty. Further, service tax was demanded for Rs. 66,48,166/- alongwith equal amount of penalty under Section 78 alongwith interest under Section 75. Being aggrieved, the appellant is before this Tribunal. 4. Learned Counsel for the....
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....rther points out that reference to Circular No. 98/1/2008-ST is frivolous as the said circular is in respect to allowability of 'construction services' or 'works contract service' used for construction of immovable property, whereas the admitted fact is that the appellant has completed the construction and the Mall and is in operation since December, 2005. 7. Learned Counsel further points out that so far the disputed amount of cenvat credit of Rs. 4,46,92,767/- in respect of construction stage is concerned, was disallowed vide order-in-original dated 28.09.2012, the same was challenged before this Tribunal in Service Tax Appeal No. 55113 of 2013 and vide Final Order No. ST/A/50536-50538/2019-CU(DB) dated 16.04.2019, the cenvat credit wa....
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....ed the tax dues under the said scheme. Therefore, the show cause notice for the said amount of Rs. 66,48,166/- is not maintainable. It is further pointed out by the learned Counsel, from para 27 of the impugned order that the learned Commissioner have misdirected himself under the impression that the Mall is still under construction and hence various input services are not allowable, thus, committing mistake of fact, vitiating the order. 9. Learned Counsel further points out that even after reintroduction of the levy of service tax on renting of immovable property and if being upheld by the High Court, appeal of service receiver being 'Retailers Association of India' vs. Union of India & Ors have been admitted by Hon'ble Supreme Court vi....
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....s-Paid and shown in ST-3 of Oct. 11 to Mar. 12 Through cenvat credit (Note 1) Consolidated payments have been made, so figures not shown separately. However, shown in return of March, 12 as arrears paid. 1,48,97,609/- Through cash by EWDL (Note 2) 41,74,717/- Through cash by RAI Members (50% portion) (Note 3) 34,62,038/- Still payable after filing above ST-3 return By RAI Members (50% return 34,62,038/- By EWDL 3,80,52,095/- Less: Paid by EWDL through various challans (as per list attached) 3,83,39,850/- Final payable by EWDL (excess paid) (2,87,755) Note 1: Arrears Note 2: Current Return period, challan 1, 2 & 3 Note 3: Arrears ca....