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TMI Blog2017 (5) TMI 703X X X X Extracts X X X X X X X X Extracts X X X X ..... ants are taxed, the CENVAT credit availed by the appellant cannot be called in question since the Revenue has accepted the service tax paid for the services rendered by the GHIAL for the appellants. The decision of the Hon'ble Apex Court in the case of Servesh Refractories (P) Limited [2007 (11) TMI 23 - SUPREME COURT OF INDIA] directly applies in the case in hand where it was held that in so far as the classification is arrived at by the manufacturer and discharges the duty liability, the CENVAT credit cannot be denied on such capital goods by re-classifying the same at recipients end. Credit allowed - appeal allowed - decided in favor of appellant. - ST/21680/2014 & ST/22119/2014 - A/30617-30618/2017 - Dated:- 5-5-2017 - Mr. M. V ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led on rent-a-cab Services, Business Support Services and Airport Services for the period April, 201 1 to February, 2012 and March, 2012 to March, 2013 It is the case of Revenue in the Show Cause Notice that the credit which availed of the service tax not fall under the category and mentioned in the invoices and fall under same other category. The appellant on receipt of Show Cause Notice accepted that they are not eligible for CENVAT credit of the service tax paid on rent-a-cab services and contested the matter on merits. The adjudicating authority after following due process of law, appropriated the amounts paid by the appellants towards the demand of rent-a-cab services, dropped the proceedings initiated for denying Business Support Serv ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provider who falls under the same Jurisdiction and it is her submission to the best of her knowledge, no such action has been taken on the service provider. She would submit appellant only utilised the services when the buses of the GHIAL picked up and drop the employees. It is her further submits that they availed CENVAT credit on service tax paid and hence there cannot be any penalty or demand by invoking extended period It is her further submission that the first appellate authority has recorded a finding that the services rendered GHIAL as outside the airport and inside the airport and the entire activity of the appellant was hiring of the buses which fell in the category of the supply of tangible goods and an excluded services for avai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... uld try to sustain its validity and give such meaning to the provisions which advance objective sought to be achieved, Court can approach enactment with a view to pick holes or to search for defects of drafting which make it is working Impossible and submits that transportation of employees GHIAL by any stretch of imagination cannot fall under Airport services 6. I have considered the submissions made by both sides and perused the records. 7. Undisputed facts are the appellants are having the registered office at airport of service provider GHIAL; appellants employees are transported from their residence to place of work and dropped back by the buses operated by the GHIAL (for their own employees); GHIAL discharges the service 'ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he appellants 10. I find that the similar issue came before the Tribunal in the case of Castrol India Ltd., [2013 (291) ELT 469], Hindustan Coca Cola Beverages Pvt. Ltd., [2010 (19), STR 280 (Tri. Del.)], Manikgarh Cement [2011 (22) STR 471 (Tri Mumbai)] and Newlight Hotels and Resorts Limited [2016 (44) STR 258 (Tri.-Ahmd)], all these decisions are In respect of the availment of CENVAT credit on the various input services which were according to Revenue mis-classified by the service provider. The judgment of the Tribunal in the case of Newlights Hotels and Resorts Ltd., considered the various case laws after reproducing the ratio of the Judgment in the case of Mohan Breweries and Distilleries Ltd., [2010 (259) ELT 176 (M ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ame at recipients end Though the said judgment is in respect of CENVAT credit under the Central Excise Act, the ratio is applicable for the case in hand wherein the services rendered and classified by GHIAL under Airport Services and discharge the tax liability; appellant availed the CENVAT credit of such tax liability for providing the output services. 12. In view of the foregoing on merits, I find that the impugned orders are unsustainable liable to be set aside I do so. Since, I have come to conclusion the merits of the case, I am not recording any findings on various other submissions made by both sides. 13. The impugned orders are set aside and the appeals are allowed with consequential relief, if any. (Order pronounced on 05 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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