9911796707
TMI Blog2017 (4) TMI 499X X X X Extracts X X X X X X X X Extracts X X X X ..... before the lower authority. Further, it is well settled position of law that the credit availed by an assessee cannot be denied or varied on the ground that the classification of service should have been made in a different category by the provider of service. Variation in the classification or consequent rate of payment of Service Tax is not possible at the end of the recipient of service. There ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in terms of Cenvat Credit Rules, 2004. Two show cause notices were issued covering the period October, 2007 to September, 2008 alleging that the respondent had received the services relating to mining of limestone in their mines which did not appear to be covered by the definition of input services in terms of Rule 2(1) of the Rules. The case was adjudicated. The original authority vide the imp ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... no Service Tax is required to be paid till 15-5-2008 on the said services and accordingly no credit can be availed by the respondent on such services. 3. We have heard both the sides and perused the appeal records. 4. Admittedly, the show cause notice alleged that the credit availed by the respondent on mining service and excavation service which are related to extraction of limestone from t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... made in a different category by the provider of service. Variation in the classification or consequent rate of payment of Service Tax is not possible at the end of the recipient of service. There is nothing on record to state that the category of service or payment of Service Tax has been varied during the material time by the provider of service. In the absence of such situation, we find that th ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
