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2010 (6) TMI 464 - AT - Service TaxDemand - Port services - Disallowance of Cenvat credit - Held that: Cenvat credit taken in respect of the service tax paid on insurance charges taken for the individual employees who are working within the port area. allowed. 100% credit on Capital Goods - demand and penalty set aside but interest confirmed. Terminal charges/port charges retained by the appellant from out of the sale proceed of auction of goods that were not cleared by the importers - the auctioning of the goods not cleared by the importer is not a port service rendered by the importer and hence cannot be subjected to any service tax. Pre stage operations - appellant had created infrastructure facility for examination of the cargo by the customs authorities, before it enters into port area. - charges which are collected are in the nature of fees for making available the infrastructure to the exporters - these charges collected at the pre-stage yard for the examination of the goods by the customs authorities would not get covered under the category of port services. Sharing of Income - Since the amount which has been received by the appellant is an amount on which service tax liability has already been discharged by M/s. CONCOR, the said amount cannot be held to be taxable under the category of port services in the appellant’s hand Cenvat Credit on banking services - amount of ST debited by bank - Since the documents were not produced and not explained before the adjudicating authority - the adjudicating authority to reconsider this issue afresh after following the principles of natural justice and come to a conclusion.
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