2010 (3) TMI 650 - AT - Service Tax

Cenvat credit - on the service tax paid on various services like insurance services, containers inspection service, cargo handling services, CSA services and AMC charges for computers - appellants are entitled for credit of service tax paid.

Summary

Issues Involved:
Eligibility for Cenvat credit on service tax paid on insurance services, containers inspection service, cargo handling services, CSA services, and AMC charges for computers.

Analysis:
The appeal was filed against Order-in-Appeal No. 02/2009(G)CE, dated 29-1-2009, concerning the eligibility for Cenvat credit on various services. The Ld. Commissioner (Appeals) allowed the credit to the respondent based on previous decisions. The advocate pointed out that the revenue had challenged similar orders previously, but the Tribunal had rejected those appeals. The Tribunal, in Final Order Nos. 216 to 220/2009, upheld the orders in question. Consequently, the Tribunal in this case followed the precedent and found the appeal filed by the revenue devoid of merits, rejecting it accordingly.

In response to the appeal, the ld. DR mentioned that they were appealing the decision in the Hon'ble High Court of Andhra Pradesh. However, both sides confirmed that no stay had been granted by the High Court on the appeal filed by the revenue. Therefore, since there was no stay in place, the Tribunal upheld the impugned order as correct and legal, finding no infirmity in it. As a result, the appeal filed by the revenue was rejected, in line with the Tribunal's decision and the absence of a stay from the High Court.