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TMI Blog2017 (8) TMI 633X X X X Extracts X X X X X X X X Extracts X X X X ..... ppeals against the different impugned orders passed by the Commissioner (Appeals) wherein the Commissioner (Appeals) has rejected the appeals of the appellant and upheld the Orders-in-Original. The details of the three appeals are given herein below: Appeal Non Period Amount Received Service Tax Demand ST/20177/2014 10.09.2014 to 31.08.2007 Rs.12,34,461 Rs.1,42,475 ST/21060/2015 01.10.2008 to 31.03.2009 Rs.2,08,305 Rs.25,262 ST/28430/2013 01.10.2007 to 30.09.2008 Rs.7,21,590 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... credit availed in respect of service tax on Telephone Bills is not sustainable in law as the same has been passed by misinterpreting the definition of 'input service' as provided in Rule 2(l) of Cenvat Credit Rules 2004. He further submitted that the impugned order is contrary to the binding judicial precedent decided by the Tribunal and the High Court on the same issue. He further submitted that the appellant has provided telephone extensions to various organizations functioning in Cochin International Airport Ltd. complex and has received the amount mentioned in the table towards telephone charges (DOT charges) from various providers of Airport Services and availed cenvat credit on telephone bills which represents extension provid ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l Gas Corpn, Ltd Vs. CCE., ST Cus., Raigad 2013 (32) S.T.R. 31 (Bom.) 4.1. He further submitted that for the subsequent period, Commissioner (Appeals) on the identical issue has allowed the appeals of the appellant vide various Orders-in-Appeal. i. For the period 01.04.2009 to 07.05.2010 vide Order-in-Appeal No.COC-CXCUS-000-APP-229-15-16 dated 23.12.2015 ii. For the period 01.04.2011 to 31.03.2012 vide Order-in-Appeal No.354-16-17 dated 29.09.2016 iii. For the period 01.04.2012 to 31.03.2013 vide Order-in-Appeal No.355/16-17 dated 30.12.2016 5. On the other hand the learned AR reiterated the findings of the impugned orders. 6. After considering the submissions of both the parties, I find that the issue is covere ..... X X X X Extracts X X X X X X X X Extracts X X X X
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