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TMI Blog2013 (9) TMI 355X X X X Extracts X X X X X X X X Extracts X X X X ..... the services, in question, have to be treated as ‘exempted services’. BHEL-GE TURBINE SERVICE PVT. LTD. Versus COMMR. OF C. EX., HYDERABAD [2009 (12) TMI 407 - CESTAT, BANGALORE] - Where there was a final order holding that even services on which no service tax was leviable under Section 66 were also to be treated as ‘exempted services’, the same had to be followed as precedent - the appellant had not made out a prima facie against demand in respect of export cargo handling service - CENVAT credit was denied on the telephone services - The case of the Revenue was that the telephone was installed in the premises of one of the partners of the appellant and had not been shown to have been used by the appellant for providing any output servi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in respect of common input services used for providing taxable services on the one hand and used for providing export cargo handling or supply of tangible goods on the other. The demand of Rs.91,519/- being 8% of the cost of the aforesaid two services viz. export cargo handling service and supply of tangible goods services arises in this scenario. CENVAT credit to the extent of Rs.45,470/- was denied to the appellant on the ground that the telephone service and the repairs/maintenance of vehicle did not have any nexus with their taxable output service. 3. The learned counsel for the appellant has challenged the first demand on the strength of a stay order passed by this Tribunal vide 2010 (19) S.T.R. 909 (Tri.-Bang.) in the case of BHEL-G ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... er Section 66 of the Finance Act. In the case of Idea Cellular Ltd. (supra) this Tribunal held thus: 3.1 It has been pleaded, that inter connectivity/network access service , roaming service and infrastructure use service are not exempted services as the same are not even taxable. We do not agree with the contention, as the definition of exempted services as given in Rule 2(e) of Cenvat Credit Rules, 2004 is as under- Exempted services means taxable services which are exempted from the service tax leviable there and include services on which no service tax is leviable under Section 66 of the Finance Act, 1994. Thus the expression exempted services covers not only the services taxable under Section 66 of the Act, which are f ..... X X X X Extracts X X X X X X X X Extracts X X X X
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