2022 (10) TMI 795

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....& Mr. Akshay Agarwal, Advocates for the appellant Shri Divey Sethi, Authorised Representative for the respondent ORDER ANIL CHOUDHARY: The issue involved in these appeals by the same appellant is whether input service distributed by ISD have been rightly disallowed without invocation of Rule 14 of CCR, 2004. 2. The appellant company having Head Office at Noida and have got 3 manufac....

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....lution (India) Pvt. Ltd., for security Services and of Rajendra Kapoor for Car parking services, which appear to be exclusively used for providing the output service of Renting of Immovable property, and appear not to be attributable to their manufacturing units situated in Khatima, Bazpur and Saracote. 4. Further admitted fact is that the appellant has got big office premises having two towers....

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....oncerned, with regard to office property at Delhi, the same have been utilised in discharge of output service tax liability of the head office. The period under dispute is April 2014 to June 2017. Vide separate show cause notices dated 28/01/2020 for the Khatima Unit and for the Saracote Unit, proposing to disallow Cenvat credit of Rs. 10,54,695/- and Rs. 1,07,697/- respectively, being input servi....

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.... the appellant have maintained proper books of accounts and records and have regularly filed their periodical returns which is not disputed. Thus, there has been no element of fraud, suppression of facts, extended period of limitation is not invocable. 6. Learned AR for revenue relies on the impugned order. 7. Having considered the rival contentions, I find that Rule 14 of CCR have not been ....