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2013 (9) TMI 355 - AT - Service TaxValue of Export Cargo Handling Service - Duty demanded in terms of Rule 6(3) of the CCR, 2004 - CENVAT credit on telephone service and repair/maintenance - Held that:- There was no evidence on record of the two services having been used in or in relation to the rendering of output services - The expression ‘exempted services’ covers not only the services taxable under Section 66 of the Act, which were fully exempt from service tax by some exemption notification issued under Section 93, but also those services which are not taxable under Section 66 of the Act. In view of the wordings of Rule 2(e) of Cenvat Credit Rules, 2004, the services, in question, have to be treated as ‘exempted services’. BHEL-GE TURBINE SERVICE PVT. LTD. Versus COMMR. OF C. EX., HYDERABAD [2009 (12) TMI 407 - CESTAT, BANGALORE] - Where there was a final order holding that even services on which no service tax was leviable under Section 66 were also to be treated as ‘exempted services’, the same had to be followed as precedent - the appellant had not made out a prima facie against demand in respect of export cargo handling service - CENVAT credit was denied on the telephone services - The case of the Revenue was that the telephone was installed in the premises of one of the partners of the appellant and had not been shown to have been used by the appellant for providing any output services - CENVAT credit had also been denied on repairs/maintenance of a car which was claimed to have been used for business purposes. The Revenue had set up a similar case vis-a-vis the CENVAT credit claimed by the appellant on repairs/maintenance of vehicle. Waiver of Pre-deposit - The appellant failed to make out a prima facie case on merits - They were directed to pre-deposit an amount of Rs.1,36,989/- upon such submission rest of the duty to be waived till the disposal.
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