9911796707
TMI Blog2017 (1) TMI 1134X X X X Extracts X X X X X X X X Extracts X X X X ..... rs of foreign telecom network during their visit to India as leviable to Service tax, the contention of the Original Authority that the said services were exempted and that is why 80% of the Service tax credit availed was inadmissible to the appellant is not sustainable. Credit on above two issues allowed - appeal partly allowed - decided partly in favor of appellant. - APPEAL No. ST/269/2007-CU[DB] - Final Order No. 70035/2017 - Dated:- 9-1-2017 - Mr. Anil Choudhary, Member (Judicial) And Mr. Anil G. Shakkarwar, Member (Technical) Shri Atul Gupta, Advocate Shri Hrishikesh, Advocate for Appellant Shri Rajeev Ranjan, Joint Commissioner for Respondent ORDER Per Anil G. Shakkarwar The present appeal is filed by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... after 10/09/2004 and hence, Cenvat credit on such input services and capital goods was not admissible. The said Show Cause Notices also contended that the appellant was providing International Roaming Service, which was exempted and therefore, appellant was eligible to utilize Cenvat credit only to the extent of 20% of credit availed and differential 80% of the Cenvat credit availed by them was liable to be recovered. The said Show Cause Notice was adjudicated through Order-in-Original No. 4-5/Commr./MRT-I/2007dated 31/01/2007. The Original Authority dropped various demands in the Show Cause Notice and confirmed following amounts:- (a) He confirmed demand of ₹ 70,50,603/- on capital goods received prior to 10/09/2004, (b) He Confirme ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... vailed during the currency of rules which were effective till 09/09/2004 was not admissible after the period 10/09/2004 since when Cenvat credit Rules, 2004 came into operation. He has submitted that Rule 11 of Cenvat Credit Rules, 2004 has provided transitional provisions wherein Cenvat credit availed prior to 10/09/2004 were admissible to be utilized after 10/09/2004. In respect of 80% Cenvat credit amounting to ₹ 1,78,37,148/- availed for providing service on Roaming to subscribers of foreign telecom network during their visit to India treating said service as exempted, the Original Authority has confirmed the demand however, Notification No. 36/2007-ST dated 15/06/2007, very categorically stated that Central Government in exercise ..... X X X X Extracts X X X X X X X X Extracts X X X X
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