9911796707
TMI Blog2017 (8) TMI 60X X X X Extracts X X X X X X X X Extracts X X X X ..... y Denial of cenvat credit on various taxable services is the subject matter of present dispute. The Department has denied service tax benefit on the taxable services namely, commercial & industrial construction service, rent-a-cab service, security agency service, site formation and clearance service, Earth moving service, demolition service and club & association service on the ground that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nput service for the purpose of availment of cenvat credit. As regards the credit taken after 01.04.2011, he submits that the services are not falling under the excluded category of definition. With regard to security agency service, the ld. Advocate submits that credit was availed on said service by the appellant for patrolling in the area of water pipe line and the dam, which are located adjacen ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 31st March, 2011, there were no restrictions provided for non-consideration of construction service as input service. Such embargo was created only with effect from 01.04.2011 by Notification No.3/11-CE-NT dated 01.03.2011, wehrein construction service was specifically excluded from the definition of input service. Thus, the credit taken on commercial and industrial construction service prior to 3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s on the decision of the Tribunal in the case of CCE, Delhi Vs. Pricol Ltd. - 2016(41) STR 649 (Tri.-Del.) to state that rent-a-cab service should be considered as input service for the purpose of cenvat credit. However, for ascertaining the period of availment of cenvat credit, the matter has to be verified by the original authority, since no observations were made with regard to such aspect in t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ginal authority should verify the period during which the cenvat credit was taken by the appellant and the eligibility of the cenvat credit with reference to the decision cited by the appellant. 8. In view of the above, the impugned order is set aside and the matter is remanded to the adjudicating authority to decide the matter afresh after affording due opportunity of personal hearing to the app ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
