9911796707
TMI Blog2014 (6) TMI 768X X X X Extracts X X X X X X X X Extracts X X X X ..... nths, as there is no unjust enrichment involved. - Decided in favour of assessee. Regarding Cenvat Credit - Held that:- the bulk of the Cenvat credit is in respect of the service tax paid on the services of repair and maintenance, security, sales and advertisement, installation and commissioning, rent a cab service, air travel agents and rail travel agents etc. received by them all of which are covered by the definition of input service and, therefore, there is absolutely no reason for denying the Cenvat credit in respect of the same - Credit allowed - decided in favor of assessee. - Appeal No. 585 of 2008 and 691 of 2008 - Final Order No. 52392-52393/2014 - Dated:- 8-5-2014 - Shri G. Raghuram and Shri Rakesh Kumar, JJ. For the A ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... taken on the basis of certificates issued by the M/s Instrumentation Ltd., Kota and not on the basis of duty paying documents. Accordingly, a show cause notice dated 19/10/06 was issued to the appellant for recovery of the above-mentioned service tax and Cenvat credit alongwith interest and also for imposition of penalty on the appellant. The show cause notice was adjudicated by the Additional Commissioner vide order-in-original dated 31st December 2007 by which the above-mentioned service tax demand and Cenvat credit demand were confirmed alongwith interest and beside this, penalty was imposed on the appellant under Section 76 of the Finance Act, 1994. 1.2 On appeal being filed to Commissioner (Appeals) against this order, the Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of service tax during certain months against short payment during other months when the excess payment and short payment has taken place during the same six monthly period, that in view of this, the impugned order upholding the service tax demand of Rs. 16,55,674/- is not sustainable, that as regards the Cenvat credit demand of Rs. 5,44,691/-, the same is in respect of the services of repair and maintenance service of mobile towers and telephone exchanges, air and rail travel agents service, rent a cab service (hiring of vehicles), security service, sales and advertisement service and installation and commissioning service and also Cenvat credit in respect of the goods received from M/s Instrumentation Ltd., Kota, that all these services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mand of Rs. 16,65,796/- the part of the impugned order setting aside the Cenvat credit demand of Rs. 5,44,691/- is not correct. 5. We have considered the submissions from both the sides and perused the records. 6. As regards the service tax demand of Rs. 16,55,675/- plus education cess of Rs. 33,113/- [total demand of Rs. 16,88,788/-] for the month of May 2005, we find that the department does not dispute that there was excess payment of service tax to the tune of Rs. 17,71,998/- during April 2005, June 2005, July 2005, August 2005 and September 2005. The excess payment or short payment takes place as the appellant M/s Bharat Sanchar Nigam Limited are required to pay service tax in respect of the amount received by them against these ..... X X X X Extracts X X X X X X X X Extracts X X X X
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