9911796707
TMI Blog2014 (3) TMI 437X X X X Extracts X X X X X X X X Extracts X X X X ..... was exempted for CISF for the period from 16.10.1998 to 31.03.2009. However, the Appellant paid certain amounts for the period before 01.04.2009 towards Service Tax which was exempted as per the above ad-hoc exemption order. Instead for seeking refund of the Service Tax paid for the period prior to 01.04.2009 appellant adjusted the same towards Service Tax liability for the period after 01.04.2009 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 2012 passed by Additional Commissioner, Vadodara confirming demand alongwith charging of interest and imposition on penalties. 2. Shri W. Christian (Advocate) appearing on behalf of the Appellant argued that CISF was required to pay service tax only w.e.f. 01.04.2009 as per Ad-hoc Order No. 01/01/2011 issued from F.No. 137/14/2008-Cx.4 dated 01.07.2011 by Finance Ministry and the amount paid as ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e correct procedure for the Appellant would have been to pay up the Service Tax due after 01.04.2009 and seek refund of the excess Service Tax, if any paid by the Appellant. 4. Heard both sides and perused the case records. It is observed from Ad-hoc exemption Order No. 01/01/2011 issued by GOI, Ministry of Finance under F.No.137/14/2008-Cx.4 dated 01.07.2011 that Service Tax was exempted for CI ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit to M/s IOC for which the Security Services are availed. This argument is independent of the grounds of appeal taken by the Appellant and can be separately claimed by the concerned assessee as per the provisions of the Cenvat Credit Rules after the Service tax is paid by the Appellant alongwith interest. 5. Appeal filed by the Appellant is disposed off in view of the observations made here ..... X X X X Extracts X X X X X X X X Extracts X X X X
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