9911796707
TMI Blog2008 (9) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... pellants are engaged in providing telephone services under Finance Act, 1994. It has been alleged that the Appellants availed Credit of Service Tax amounting to Rs. 61,473/- on the port space charges in the month of March, 2003, which are not eligible as per Board Circular No. 46/9/2002-S.T., dated 8-8-2002. Show cause notice dated 18-1-06 was issued proposing demand of tax and imposition of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... have not disputed the deposit of tax by BSNL. He relied upon the decision of the Tribunal in the case of Shriram Refrigeration Industries Ltd. v. CCE, Hyderabad reported in 1986 (26) E.L.T. 353 (Tribunal). He also submits that both the authorities below are erroneous to demand the tax at the hands of user of credit. He relied upon the decision of the Hon ble Supreme Court in the case of Sarvesh Re ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot eligible to avail the credit. In the present case, the Appellant availed Credit on the basis of the invoices issued by BSNL, which was not disputed at suppliers end. So, the contention of the ld. DR that they have availed Credit on the port and space charges, which is contrary to Board Circular is not sustainable. It is revealed from the order of the Commissioner (Appeals) that there is a factu ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
