Custom, Excise & Service Tax Tribunal
M/S. Softzone Tech Park Ltd vs Commissioner Of Service Tax Bangalore ... on 27 September, 2017
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL SOUTH ZONAL BENCH BANGALORE Appeal(s) Involved: ST/22031/2014-SM [Arising out of Order-in-Appeal No. 265/2014 dated 21/03/2014 passed by Commissioner of Central Excise, BANGALORE-II (Appeal).] M/s. Softzone Tech Park Ltd No.3, 4th Floor, Salapuria Windsor, Ulsoor Road BANGALORE - 560042 KARNATAKA Appellant(s) Versus Commissioner of Service Tax BANGALORE SERVICE TAX- I 1ST TO 5TH FLOOR, TTMC BUILDING, above BMTC BUS STAND, DOMLUR, BANGALORE, - 560071 KARNATAKA Respondent(s)
Appearance:
Mr. Dakshina Murthy, Advocate For the Appellant Mr. N. Jagadish, AR For the Respondent Date of Hearing: 27/09/2017 Date of Decision: 27/09/2017 CORAM:
HON'BLE SHRI M.V.RAVINDRAN, JUDICIAL MEMBER Final Order No. 22296 / 2017 Per : M.V.RAVINDRAN This appeal is directed against Order-in-Appeal No. 265/2014 dated 21/03/2014.
2. Heard both sides and perused the records.
3. On perusal of records, it transpires that the issue is regarding the eligibility to avail CENVAT credit of service tax paid on various input services for construction of Tech Park which are rented out to various clients. On such services, service tax is paid under the category of renting of immovable property services. The Revenue authorities have confirmed the demands as ineligible CENVAT Credit, against which an appeal was filed before the first appellate authority, who dismissed the appeal for non-compliance of pre-deposit ordered by him.
3.1 On perusal of records, I find that the issue may be covered in favour of the appellant by various decisions of the Tribunal, which could be waved in the minds of the first appellate authority while passing the order of stay petition filed. In my view appellant has made out a case for complete waiver of the amounts involved. Accordingly, holding so, the impugned order is set aside and the matter is remanded back to the first appellate authority to reconsider the issue on the merits of the case after following principles of natural justice, without insisting upon any pre-deposit in the appeal.
4. The appeal is disposed of as indicated hereinabove.
(Order was dictated in Open Court on 27/09/2017) M.V.RAVINDRAN JUDICIAL MEMBER rv 2