TMI Blog2013 (10) TMI 681X X X X Extracts X X X X X X X X Extracts X X X X ..... cy 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 unde ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tion, stay petition and appeal are directed against order-in-appeal No. YDB/417/RGD/2011 dated 19/04/2011 passed by the Commissioner of Central Excise (Appeals), Mumbai - Zone II. 2. The miscellaneous application has become infructuous in view of the order No. M/507/13/CSTB/C-I dated 07/03/2013 passed by this Tribunal and accordingly the same is dismissed as infructuous. 3. The appellant, M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... proposing to deny the Cenvat credit of Rs.1,01,467/- availed by the appellant during the period December 2008 to July 2009. The notice was adjudicated and the Cenvat credit was denied and sought to be recovered along with interest and also imposing penalty on the appellant. The appellant preferred an appeal against the said order which met with rejection. Hence, the appellant is before me. 4. T ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing for the Revenue on the other hand contends that this activity has no nexus with the manufacturing activity undertaken by the appellant. The barges are operated by the appellant for bringing the goods from the high seas to the jetty and the cost of transportation become part of the assessable value of the imported goods. The shipping fee has been paid for operating the barges and therefor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing 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 appe ..... X X X X Extracts X X X X X X X X Extracts X X X X
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