2009 (4) TMI 144

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..... riod 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.
Shri B.S.V. Murthy, Member (T) Shri Sandeep Sachdeva, C.A., for the Appellant. 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 for export of final products such as containers stuffing, C&F charges, storage char .....

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..... he category of services specified under Rule 6(5) of Cenvat Credit Rules, 2004 and therefore as contended by the learned Chartered Accountant, the credit is admissible. The lower authorities have disallowed the credit on the ground that it was utilised in the residential colony whereas as pointed out by the ld. CA, the invoice clearly shows that the service was provided for plant area, residential and mining area. It 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 f .....

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..... rata collection of service tax. I agree with the appellants that the same principle has to be applied in respect of the present situation also. As regards credit card services, ld. CA fairly agreed that order of the Commissioner (Appeals) can be upheld. 4. In view of the above discussion, the Cenvat credit of Service tax on credit card services is disallowed and security agent services is allowed. As regards the remaining services which have been allowed by Commissioner (Appeals) and discussed above, the proportionate inadmissible credit relatable to the period 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 Auth .....

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