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2007 (3) TMI 159 - AT - Service TaxService tax credit Revenue contended that appellant is not liable for service tax credit as per amended STCR, 2002 on the ground of input service and output service fall under the same category Held that revenue contention was not correct and allowed service tax credit to appellant
Issues:
- Appeal against setting aside of Order-in-Original regarding service tax credit eligibility under Service Tax Credit Rules, 2002 post-amendment. Analysis: The judgment involves an appeal by the Revenue against the setting aside of an Order-in-Original by the Commissioner (Appeals) regarding the eligibility of service tax credit claimed by the assessee under the Service Tax Credit Rules, 2002 post-amendment. The Commissioner noted that the show cause notice referred to a half-yearly return ending on 30-9-2003, after the amendment of the Rules on 14-5-2003, allowing credit for "input service" in any other "output service." The Commissioner thoroughly examined the documents and found the credit claim valid. The Revenue challenged this decision, arguing that the input and output services should fall under the same category. The Tribunal, after careful consideration of the case records, rejected the Revenue's appeal. The Tribunal found no merit in the Revenue's arguments, stating that the show cause notice clearly fell after the amendment to the Service Tax Credit Rules in 2003. The Commissioner had properly examined the documents and was satisfied with the credit liability. The Tribunal upheld the Commissioner's authority to review the records and determine the validity of the credit claim. Consequently, the Tribunal dismissed the Revenue's appeal, affirming the Commissioner's decision to allow the service tax credit to the assessee. In conclusion, the judgment highlights the importance of complying with the amended Service Tax Credit Rules, 2002, and the authority of the Commissioner to assess the eligibility of service tax credit claims based on the relevant documents and timelines. The Tribunal's decision emphasizes the need for a thorough examination of records and adherence to regulatory requirements in matters concerning service tax credit eligibility.
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