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2013 (10) TMI 681 - AT - Service TaxCENVAT credit - Nexus of credit with manufacturers of hot briquetted iron and sponge iron - Held that:- The shipping fee has been paid for the usage of tugs and barges for the transportation of the goods from the high seas to the jetty. If the service has been provided by an outside agency and not by the appellant themselves, the question of taking Cenvat credit by the appellant of the service tax paid by the provider such services would not have arisen at all. Therefore, there is merit in the contention of the Revenue that the service tax paid on shipping fee is not an eligible input service as defined in Rule 2(l) of the Cenvat Credit 2004. Merely because the appellant had undertaken the operation of the tugs and barges, it cannot be said that such services would be an eligible input service as defined in Rule 2 (l) of the Cenvat Credit Rules, 2004. However, this issue will have to be examined in depth at the time of final disposal of the appeal. Inasmuch as in appellant's own case for the previous period, credit has been allowed without examining the issue in detail, at the interim stage of stay, I grant waiver from pre-deposit of dues adjudged against the appellant and stay recovery thereof during the pendency of the appeal - stay granted.
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