TaxTMI 
TaxTMI 
2021 (11) TMI 280
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....renting of immovable property services. During 2011 to 2015, appellants "constructed mall (self owned) at Bulandshahar for the purpose of renting of shops". The construction was completed on 25.03.2015. The appellant took cenvat credit of Rs. 19,76,562/- during construction and Rs. 45,45,465/- after completion, totalling Rs. 65,22,027/-. Appellant also constructed one building in Noida for M/s.Fiza Services (P) Ltd. on contract value of Rs. 91.68 lacs. Appellants disclosed and paid service tax liability of Rs. 4,40,105/- under Works Contract Service for the period January, 2015 to September, 2015. 3. Appellants availed cenvat credit of service tax paid on various services such as civil work, plumbing work, architecture fees, etc. used in c....
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....lationship between the service provider and the service recipient, no output service has been provided. Further, observed that only rent is received from shops. 7. During adjudication, appellants reversed credit of Rs. 19,76,562/- taken on civil work etc., and contended that the balance credit pertains to input services availed after completion of the construction of mall. 8. The Additional Commissioner vide order-in-original dated 30.11.2018 disallowed the credit of Rs. 65.22 lakhs and demanded service tax of Rs. 3.98 lakhs, as short paid. He also imposed penalty of Rs. 69.20 lakhs and demanded interest. The amount already paid was appropriated. 9. On appeal, the Commissioner (Appeals) held that service portion of work contract (for con....
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....t, service tax can not be demanded again. It is the duplication of demand and is not maintainable under the law. He, therefore, urges that the findings in the impugned orders are liable to be set aside. He prays for allowing their appeal with consequential benefit in accordance with law. 13. Ld. Authorised Representative for the respondent/Department relies upon the impugned orders. 14. Having considered the rival contentions, I find that the Department never issued any show cause notice for disallowance of cenvat credit taken, which has been disclosed in the Returns filed before the Department and further, proper records were maintained. Further, I find that once the credit has been taken in terms of Rule 3 of Cenvat Credit Rules. The sa....