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TMI Blog2019 (7) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... , Division-II, Range Group-X. If Western Railway is found to have filed return, in that case the input service credit cannot be denied. Appeal allowed by way of remand. - Excise Appeal No. 52182 of 2018-SM - Final Order No. 50835/2019 - Dated:- 22-5-2019 - Mr. Anil Choudhary, Member (JUDICIAL) Shri Dhrub Tiwari, Advocate for the appellant Shri K. Poddar, Authorised Representative for the respondent Anil Choudhary, Heard the parties. 2. The issue in this appeal is whether the denial of input credit of service tax paid on transportation of goods by Railway, distributed through ISD of the assessee, is justified on the ground that the service provider was not registered till 22.0 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... period, WCR raised railway receipt (RR) on head office of the appellant, i.e. registered as ISD. The ISD paid service tax to WCR. At the time of raising the invoices on the ISD, WCR did not indicate the service tax registration number, instead mentioned Applied for . In these invoices, railway department charged service tax amount and the same was distributed by ISD to the service recipient unit i.e. the appellant. On basis of the invoices issued by ISD read with the statement of credit details of the input service provider, the appellant has availed credit of service tax paid on transportation of goods by rail. 6. In view of above, a show cause notice dated 03.05.2016 was issued to the appellant, alleging that cenvat credit ha ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... venue relies on the impugned order and states that it was obligation of the appellant as receiver of the service to ensure that the provider of service is registered in the Department. 10. Considering the rival contentions, I deem it fit and proper by allowing this appeal by way of remand to the adjudicating authority with the direction that he shall ascertain the status of registration and compliance of Western Railway from the concerned Commissionerate where Western Railway is registered, i.e. Service Tax-I, Mumbai, Division-II, Range Group-X. If Western Railway is found to have filed return, in that case the input service credit cannot be denied. The appellant is also directed to assist the adjudicating authority and furnish wh ..... X X X X Extracts X X X X X X X X Extracts X X X X
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