TaxTMI 
TaxTMI 
2022 (4) TMI 830
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....ailed the input service credit amounting to Rs. 20,60,000/- on the basis of Bills raised by M/s. Arora & Associates ( Property broker). Alleging that Cenvat Credit has wrongly been taken and wrongly utilised i.e. the show cause notice No. 1550-52 dated 15.4.2014 was served upon the appellants proposing the recovery of aforesaid amount along with the interest. Penalty was also proposed to be imposed. The said proposal was initially confirmed vide the Order-in-Original No. 1768/2016 dated 8.7.2016. The appeal thereof has been dismissed vide Order-in-Appeal No. 81/2018 dated 7.6.2018. Still being aggrieved the appellant is before this Tribunal. 2. I have heard Shri Manmohan Mahipal, learned Chartered Accountant for the Appellant and Shri Ma....
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....rabad-IV [2018 (10) G.S.T.L. 241 (Tri. - Hyd.)] 3. Mundra Ports & Special Economic Zone Ltd. vs.CCE & CUS. [2015 (39) S.T.R. 726 (Guj.)] 4. Learned Counsel further has stated that the demand pertains to the period March 2009 to March 2010. The Show Cause Notice proposing the said demand is of the year 2014 i.e. the same was issued by invoking the extended period of limitation despite the fact that that there is no iota of any suppression or misrepresentation on part of the appellant. It is submitted that appellant had already taken the credit on the amount in dispute. The same was duly mentioned in ST 3 return which was being regularly filed by the appellant. Both these ST 3 returns were readily made available to the audit party....
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....hether the amount paid to the broker / property consultant for purchasing the immovable property to be used for providing output service of renting of immovable property can be an amount eligible for CENVAT credit ? To adjudicate the same, it is foremost to be seen as to whether the service of the property consultant received before giving the output service in question was such an input service as was eligible for credit. For the purpose the definition of input service under section 2(l) of CCR,2004 is relevant which reads as follows: "2(l) "Input Service" means any service,- used by a provider of taxable service for providing an output service; or used by the manufacturer, whether directly or indirectly, in o....
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....ugong Indian Pvt Ltd. vs. CCE Indore reported as [2015 (38) STR 96 (Tri-Del)]. This analysis of this definition clarifies that the input service is not limited to the service of providing output service but it also includes services for setting up of premises for providing of output service. 9. This Tribunal Mumbai Bench in the case of Vamona Developers Pvt. Ltd. reported as [2016 (42) STR 277] has held that when the output service was the service of renting of a mall any service for getting that mall constructed is an eligible input service. The Tribunal has relied upon the decision of Hon'ble High Court of Karnataka in the case of mPortal India Wireless Solutions P. Ltd. vs CST, Bangalore reported as [2012 (27)STR 134]. The decision of....
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....Delhi III reported as [2016 46 STR 377] held that the services of installation is the services clearly covered under the services of setting up of the premises. It was held that setting up of factory has a nexus with the manufacturer of final product and accordingly the services are eligible inputs service. Even service of pipeline laying is held to be eligible input service for providing output service of transportation of gas as it was held by this Tribunal in case of Reliance Gas Transportations Infrastructures Ltd. vs CST, Mumbai reported as [2016 (45) STR 286]. 10. Applying the above discussed law to the facts of the present case it is held that the amount in question is the amount given to the person who rendered the services of ge....
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....mand has been raised for the period 2009 to 2010 but it has been raised vide Show Cause Notice in the year 2014. The demand is absolutely for a period more than one year/ 18 months. The Show Cause Notice has been issued invoking proviso to section 11B of Central Excise Act, 1944. But it is clear that the proviso can be invoked only in case where there is any allegations of fraud or suppression of facts that too with an intent to evade payment of duty is found against the appellant. In the present case as has already mentioned above, admittedly the appellant is regularly discharging the Service Tax liability ST 3 return are also being regularly filed, even the broker i.e. M/s Arora & Associates was duly registered with the Service Tax depart....