TMI Blog2018 (4) TMI 1242X X X X Extracts X X X X X X X X Extracts X X X X ..... ant then admittedly, the services falling under different Clauses separate. But fact remains these judgments were delivered before the date when the negative list came into existence i.e. 1st July, 2012. Hence by following the ratio laid down in the above mentioned cases we uphold that prior to 01/07/2012 the services, though mentioned in a composite agreement, will have to be treated differently as they were mentioned separately and along with the table of the charges - After 01/7/2012 the issue will have to be examined afresh by the adjudicating authority but by providing reasonable opportunity to the appellant. Valuation - reimbursement of bill expenses - Held that: - In the show cause notice, the service tax was demanded on ‘reimb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t Per : Justice (Dr.) Satish Chandra 1. The application for early hearing is allowed for the reasons mentioned in the application. 2. With the consent of both the parties we heard the appeal on merit. 3. The present appeal is filed against the Order-in-Original No. 40/2015-2016 dated 19/01/2016. The period of dispute is April, 2009 to March, 2014. 4. The brief facts of the case are that the appellant is engaged in providing storage and warehouse service including providing the storage space, infrastructure, inventory management, etc. Further, the appellant is also providing Goods Transportation Agency (GTA) Services for pickup and drop of the goods for and from the warehouse. The appellant has entered into an agreement wit ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... an Coal Carriers Pvt. Ltd. V/s Commissioner 2014 (6) TMI 393 CESTAT. 8. But fact remains these judgments were delivered before the date when the negative list came into existence i.e. 1st July, 2012. Hence by following the ratio laid down in the above mentioned cases we uphold that prior to 01/07/2012 the services, though mentioned in a composite agreement, will have to be treated differently as they were mentioned separately and along with the table of the charges. 9. After 01/7/2012 the issue will have to be examined afresh by the adjudicating authority but by providing reasonable opportunity to the appellant. 10. The second grievance of the appellant is pertaining to the reimbursement bill expanses. In the show cause notice, th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nvat Credit cannot be accepted and the assessee is required to apply the demand of service tax as confirmed above. The jurisdictional Assistant Commissioner may examine the claim of the assessee regarding admissibility of Cenvat Credit of ₹ 3,70,97,300/- and allow the same as per law. 13. After hearing both the parties and perusal of record, we find nothing wrong in the above mentioned observation. As per the direction (supra), the authority will have to examine the genuineness of the Cenvat Credit of ₹ 3.71 Cr. Only. In this regard, it is evident that Service Tax on storage and warehousing charges was being paid prior to VCES period and also declared and paid during VCES period through declaration, which has been held as c ..... X X X X Extracts X X X X X X X X Extracts X X X X
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