2009 (4) TMI 144

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..... lant. Shri D.S. Negi, SDR, for the Respondent. [Order]. - The appellants availed Cenvat credit of Service tax paid on input services like repair and maintenance service, security agency service, C&F agents service, warehousing service and credit card service etc. The Commissioner (Appeals) in the impugned order has allowed Cenvat credit of Service tax paid on the services utilised at the port fo .....

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..... ervices agency was provided for not only residential colony but also plant area, mining area and residential colony and the service is covered among the 16 services specified under Rule 6(5) of Cenvat credit Rules for availment of full credit where the service is common for both ineligible and eligible purposes. Ld. DR submits that the order of the Commissioner (Appeals) cannot be faulted with sin .....

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..... t is also noticed that the Invoice dt. 1-11-2004 clearly covers the period from 10-9-2004 only. Therefore, the appellants are entitled to the Cenvat credit of Rs. 69,095/- being the service tax paid on the security services. 3.2 As regards repairs and maintenances services, the Original Adjudicating Authority has not given any finding regarding the invoice. He has simply stated that the credit is .....

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..... ifically says that it is for professional fees in respect of services provided by them during the period 1-9-2004 to 15-10-2005. Therefore, in this case also the admissible credit would be proportionately relatable to the period from 10-9-2004 to 15-10-2005. The same principle will have to be followed in respect of storage services also. It is also noticed that the stand taken by the appellants is .....

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..... prior to 10-9-2004 will have to be worked out by the Original Adjudicating Authority and revised. For this limited purpose, the matter is remanded to the Original Adjudicating Authority. 5. In view of the fact that the issue involves mainly interpretation and admissibility and since the amount will have to be re-worked and inadmissible credit has to be arrived at, the penalty is also set aside a .....

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