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TMI Blog2012 (12) TMI 824X X X X Extracts X X X X X X X X Extracts X X X X ..... t been disputed by the department Cenvat credit - Rent-a-cab service – Input service – for bringing the workers to the steel plant and dropping them back – Held that:- This service is covered by the definition of 'input service' and hence the cenvat credit of service tax paid in respect of the same would be admissible Appellants have strong prima facie case in their favour. Stay Granted - E/1523 & 1524 of 2012 - - - Dated:- 6-9-2012 - Ajit Bharihoke And Rakesh Kumar, JJ. Appellant Rep by: Shri Hemant Bajaj, Adv. Respondent Rep by: Shri Sanjay Jain, ADR Per: Rakesh Kumar: The facts leading to filing of these appeals and stay applications are, in brief, as under:- 1.1 Steel Authority of India Limited manufactur ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... as during this period while SAIL (BSO) were issuing invoices as ISD for distribution of credit, they had not filed the required returns in this regard as ISD. Out of the total credit of Rs.20,18,168/- disallowed by the Commissioner, the credit of Rs.91,826/- is in respect of rent a cab service availed for bringing the workers to the Bhillai Steel Plant and dropping them back, remaining amount of cenvat credit is in respect of GTA services. The Commissioner by this order besides confirming the cenvat credit demand of the above mentioned amount, has also demanded interest on the same and has imposed penalty of equal amount under Rule 15 of the Cenvat Credit Rules, 2004 jointly on M/s. SAIL and M/s. Bhillai Steel Plant. The cenvat credit conf ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... turn filed by them, that there is no provision in the cenvat credit rules for disallowing the cenvat credit on the basis of invoices issued by an assesses as input service distributor, just because during that period he was not filing the returns prescribed for ISD, that merely for this technical lapse, the substantive claim of the appellant for cenvat credit cannot be denied, that the impugned order, therefore, is not correct, that the appellant have a strong prima facie case and hence, the requirement of pre-deposit of cenvat credit demand, interest and penalty may be waived for hearing of the appeals and recovery thereof be stayed till the disposal of the appeals. 4. Shri Sanjay Jain, ld. Departmental Representative opposed the stay ap ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , SAIL (BSO) while issuing the invoices distributing the credit as ISD were not filing the returns. We are of prima facie view that on this ground, the cenvat credit cannot be denied, more so, when the appellant's contention that SAIL (BSO) during that period of dispute, were filing the ST-3 Returns in which their transactions as input service distributor were also reflected, have not been disputed by the department. 6. In view of this, we are of prima facie view that the appellants have strong prima facie case in their favour and hence, the requirement of pre-deposit of cenvat credit demand, interest and penalty is waived for hearing of the appeals and recovery thereof is stayed till the disposal of the appeals. The stay applications are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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