9911796707
TMI Blog2012 (6) TMI 419X X X X Extracts X X X X X X X X Extracts X X X X ..... nsport Services, etc. The appellants got a factory constructed and paid service tax on commercial construction services. They availed Cenvat credit in respect of service tax paid on the construction services in providing services of renting of immovable property as they had rented out the factory premises. Vide letter dated 08.02.2010 they informed the Assistant Commissioner, Service Tax, Pune-I Commissionerate of the fact of availment of Cenvat credit and providing services of renting of immovable property and sought clarification about the correctness of availment of Cenvat credit of the service tax paid in respect of construction service. The appellants received two letters from the Assistant Commissioner of Service Tax vide letters date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ecting their claim for Cenvat credit and directing them to reverse the Cenvat Credit along with interest is a decision or order for the purpose of Section 35 of the Central Excise Act, 1944, and, therefore, an appeal against said communication lies before the Commissioner (Appeals). He relies on the judgment of this Tribunal in the case of Shree Synthetics ltd. vs. CCE, Indore reported in 1987 (29) ELT 443 (Tri) wherein it was held that if a communication in substance contains determination of a question by the application of objective standards as per the legal rules and it declares right or imposes an obligation affecting their civil rights and it is based on an investigation involving ascertainment of facts by means of evidence and if a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eal itself for consideration and disposal. 5.1 In the two communications from the Assistant Commissioner of Service Tax Cell, Pune, it is made clear that the appellant is not eligible for Cenvat Credit of Service Tax paid on construction service for payment of service tax on their output service, namely, renting of immovable property service. This clarification has been given based on Board's Circular dated 04/01/2008. Further the appellant has been directed to reverse the Cenvat Credit availed along with interest thereon. Thus, there is a clear finding by the Assistant Commissioner on the question of eligibility to Cenvat credit of the service tax paid and also there is a direction to reverse the credit availed, if any, along with interes ..... X X X X Extracts X X X X X X X X Extracts X X X X
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