TaxTMI 
TaxTMI 
2026 (1) TMI 782
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....as dropped the proceedings initiated against the respondent. 2. Briefly the facts of the present case are that the respondent is registered with the department vide Registration No. AACCC7770NST001 for payment of Service Tax under the categories of Mandap Keeper / Rent-a cab Scheme operator service/ Health Club & Fitness centre service/ Dry Cleaning Service/ GTA/ BAS/ Internet cafe/ Renting of Immoveable property service/ Restaurant Service/ Accommodation in Hotels, Inn, Guest House, club or camp site etc. service. 2.2 During the audit of the respondent, it was observed that the respondent got themselves registered with the department on 23.07.2008 for providing the services under Mandap Keeper Services and later, on 15.03.2012, the o....
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..... 1,61,96,610/- along with interest by invoking the extended period of limitation; the notice also proposed penal action under Section 76, 77 and 78 of the Act. After following the due process, the learned Commissioner (Appeals), after considering the submissions of respondent and the department dropped the demand. Hence, the Revenue has filed the present appeal. 3. Heard both the sides and perused the material on record. 4. Learned Authorized Representative for the Revenue submits that the impugned order dropped the demand of wrongly availed Cenvat credit is not sustainable in law as the same has been passed without properly appreciating the facts and the law. He further submits that mainly there are two grounds on the basis of which....
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....e Cenvat Credit Rules, 2004. He further submits that the issue is well settled as per various decisions including the decision of the Hon'ble High Court of Karnataka in the case of M/s M Portal India Wireless Solutions Pvt Ltd Vs. CST Bangalore reported in 2012 (27) STR 134 (Karnataka), wherein, it has been categorically held that in the absence of a statutory provisions which prescribed the registration as mandatory, the respondent is entitled for claiming the benefit of cenvat credit. He further submits that this issue is no more res integra as held in various decisions cited as under: (i) CST v. E-Care India Pvt Ltd, 2017 (52) STR 246 (Mad.). (ii) CST v. Tavant Technologies India Pvt Ltd, 2016 (43) STR 57 (Kar.). ....
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....nt, heath centre, spa etc., therefore, the services used for setting up such a premises expressly qualifies in the definition of 'input service". He further submits that this issue is no more res integra and the Tribunal and various High Courts have consistently held that Cenvat credit cannot be denied on the input services which are used for setting up of the premises. In this regard, he relied upon the following judgments: 1) Oberon Edifices & Estates Pvt Ltd v. CCE, (2023) 10 Centax 346 (Tri-Bang.) 2) GV Properties Pvt Ltd v. CCT, FO No.21633/2024 dtd.20.12.2024. 3) CST v. DLF Ltd, 2023 (70) GSTL 237 (P&H). 4) CCE v. Bellsonica Auto Components India Pvt Ltd, 2015 (40) STR 41 (P&H). 5) CCE ....
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....20211. He further submits that the input services in question were received by the respondent before 01.04.2011 and the invoices for the same are also raised prior to 01.04.2011. Learned counsel also submits that service tax credit availed in the month of April, 2011 to December, 2011 amounting to Rs. 35,923/- does not pertain to 'construction service' and there is a clear cut finding by the adjudicating authority in this regards in the adjudication order. 6. We have heard both the parties and perused the material on record. We find that as per the grounds of appeal raised by the Revenue, the Cenvat Credit is availed on input service is not admissible to the respondent mainly on the ground that they were not registered before availing th....