9911796707
TMI Blog2024 (8) TMI 598X X X X Extracts X X X X X X X X Extracts X X X X ..... is engaged in manufacturing of iron and steel and having a number of divisions, which are engaged in different activities. Some of the prominent divisions of TSL in India is as steel division, which is engaged in the manufacture and sale/export of various kind of steel products, like, flat products and long products. The steel works is situated in Jamshedpur. This division has also a manufacturing unit in Gamharia in the district of Saraikela Kharsawan in Jharkhand, which is engaged in manufacture and sale of heavy machineries and equipment and is known as Tata Growth Shop (TGS). The captive mines of coal and iron ore also comes under this division being The Ferro Alloys & Manganese Division, Tubes Division, Bearing Division and Wire Divis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... , Income Tax, Sales Tax and Excise authorities, reflect the consolidated figures of the affairs of the company, as a whole, in respect of all its divisions, including TGS. 2.4 TGS clears the goods from its factory in CKD/SKD form and paid excise duty accordingly. TGS engages sub-contractors to execute the job of erection & installation of the machineries and equipment supplied to its customers and to the Steel Works, Such sub-contractors perform the job in the premises of customers and the Steel Works. The subcontractors charge and TGS reimburses them the service tax paid on such services. During the material period, TGS issued separate invoices for the services rendered and charged service tax with reference to the services rendered by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... otice dated 17.10.2011 was issued for the period April, 1, 2005 to March, 31, 2010 to demand service tax under the category of "commissioning & installation" and "maintenance or repair" to TSL, which the appellant had not paid the service tax. 2.9 The show-cause notice was adjudicated. The demand of service tax was confirmed against the appellant. 2.10. Aggrieved from the said order, the appellant is before us. 3. The ld.Sr.Counsel for the appellant, submits that the appellant's own case for the earlier period, this Tribunal has remanded the matter with certain observations. The said order was challenged before the Hon'ble High Court and the Hon'ble High Court held that the demand of service tax is not sustainable. Accordingly, this impu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... r was placed and the contract came up executed. 6. On considering above discussions by the Ld. Adjudicating Authority, suffice it to say that the appellant has failed to prove that it is the case of 'Self Service' but the Revenue has clearly established that there exists service, there is a service provider, there is also a service recipient; and for which the payment has been made. In the backdrop of the above, therefore, we are of the humble opinion that the decisions relied on by the Ld. Senior Advocate are distinguishable. But however, it is a matter of record that the Revenue has come to know of the above facts only during the course of checking of records and not from an independent source and therefore, the same cannot be ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eproduced below : "It is well settled that credit of input service is to be utilized for payment of service tax towards, inter alia, output service. There is, or can be no dispute with this legal position and this is what the representatives of TOS and TSL, "agreed with, during the course of personal hearing. Further, it is also settled legal position that under the Central Excise law there is no requirement of oneto- one correlation between the credits availed in respect of the input and input service and utilization thereof in payment of central excise duty or service tax in respect of dutiable goods manufactured and cleared and/or output service rendered. Hence, TGS had rightly availed the subject CENVAT credits of service tax paid, wi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t, the Assessee's Appeal is allowed and Revenue's Appeal is dismissed." 9. Therefore, following the decision of the Hon'ble High Court of Jharkhand, we hold that TGS & TSL are the same identity and it is well settled that the credit of input is to be utilized for payment of service tax towards output services. There is or can be no dispute with this legal position and this is what the representatives of TGS and TSL, "agreed with. Further, it is also settled legal position that under the Central Excise law there is no requirement of one-to-one correlation between the credits availed in respect of the input and input service and utilization thereof in payment of central excise duty or service tax in respect of dutiable goods manufactured an ..... X X X X Extracts X X X X X X X X Extracts X X X X
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