9911796707
TMI Blog2025 (3) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... en to rely on the same in the year 2016 before original authority. By following above stated ruling by Hon'ble Bombay High Court, it is held that even if someone has involved in any activity which does not amount to provision of service, still if Service tax paid on such activity is accepted by Revenue then CENVAT credit of service tax paid on input services going into such activity cannot be denied. The contention of appellant that service tax was paid was not denied by the Revenue during the hearing but details of the service tax paid by appellant during the period of dispute is not readily forthcoming from the appeal record. Therefore, it cannot be ascertained as to whether service tax paid by the appellant was more than or equal to ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f India Act empowers various airport authorities including Mumbai International Airport Private Limited to collect passenger service fee from the passengers under Rule 88 of Indian Aircraft Rules, 1937 readwith Section 22 of Airports Authority of India Act for amenities given to the passengers at airport. Therefore, the airports authority was providing services such as passengers service etc. and therefore the airport authority was eligible to take cenvat credit of service tax paid on input services going into passengers service fee, development fee and user development fee. As per the regulations, it was the airport authority who was providing the service to the passengers and therefore it was clear that appellant was not providing the ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ents of show cause notice were issued on 06.04.2016 and 27.10.2017 invoking provisions of Section 73 (1A) of Finance Act, 1994 covering the period from January 2015 to March 2015 and April 2015 to March 2016 proposing denial of cenvat credit of Rs. 54,39,078/- and Rs. 24,484,470/-. On contest they were adjudicated through a common order-in-original bearing no. 12 to 13/2021-22 datd 17.11.2021 through the said order proposed cenvat credit was denied to the appellant. Aggrieved by the said order appellant has preferred two appeals bearing numbers ST/85518/2022 and ST/85520/2022. 3. Heard the learned counsel for the appellant. Learned counsel for the appellant has submitted that though the appellant was not required to pay Service Tax upon pa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the impugned orders. 5. We have carefully gone through the records of the case and submissions made. We note that at paragraph 17.2 of order-in-original dated 21.04.2016 the appellant had placed reliance before original authority on decision of this Tribunal in the case of M/s. Seabird Marine Services Pvt. Ltd. V. Commissioner of CE, Raigad reported at 2013-TIOA-378-CESTAT-MUMBAI. The original authority has stated in said paragraph that said decision of this Tribunal was in respect of waver of pre-deposit and it was not a final order and therefore the same was not applicable. The ruling by Hon'ble Bombay High Court in the case of CCE, Pune V/s. Ajinkya Enterprises (Supra) was passed in the year 2012 and appellant had not chosen to rely on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s cleared from the factory of the assesse on payment of duty has neither been reversed nor it is held that the assesse is entitled to refund of duty paid at the time of clearing the decoiled HR/CR coils. In these circumstances, the CESTAT following its decision in the case of Ashok Enterprises 2008 (221) ELT 586 (T), Super Forgings 2007 (217) ELT 559 (T), S.A.I.L 2007 (220) ELT 520 (T), M,P Telelinks Limited 2004 (178) ELT 167 (T) and a decision of the Gujarat High Court in the case of CCE V/s. Creative Enterprises reported in 2009 (235) ELT 785 (Guj) has held that once the duty on final products has been accepted by the department, CENVAT credit availed need not be reversed even if the activity does not amount to manufacture. Admittedly, s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
