TMI Blog2016 (9) TMI 47X X X X Extracts X X X X X X X X Extracts X X X X ..... es the case of appellant is covered by various decisions and therefore following the ratios of the said decisions, the impugned order is set aside. - Decided partly in favour of appellant - E/25213 -25215/2013-SM - Final Order No. 20691-20693/2016 - Dated:- 30-8-2016 - Shri S. S. Garg, Judicial Member Mr J.S. Bhanu Murthy, C.A. For the Appellant Mr N. Jagadish, A.R. For the Respondent ORDER Per S. S. Garg The appellant has filed three appeals and in all the three appeals the issue involved is denial of CENVAT Credit of service tax on various input services. All the three appeals are being disposed of by this common order. 2. Briefly the facts of the present case are that the appellants are the manufacturers of d ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... it on every service which is connected to the business activity of the manufacturer or service provider. There are 24 input services on which the CENVAT credit has been denied by the impugned order and learned counsel for the appellant has relied upon the decisions of the Hon ble High Courts and the Tribunal wherein CENVAT credit has been allowed with regard to most of the services. The following table clearly mentions the nature and description of the service and the case law. Sl No Description of service Case law 1. Service tax paid to an agency who collects Form C from assessee s customers Megma Design Automation (I) Pvt Ltd Vs CST Bangalore [2015(40)STR 800 (Tri-Ba ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 517(Kar.)] CCE Vs Stanzen Toyotetsu India (P) Ltd [2001(23)STR 444 (Kar) 8. Services relating to additional construction of additional floor Navaratna S.G. Highway Prop. Pvt Ltd Vs CCE [2012(28)STR 166(Tri-Ahmd)] Commr Vs Sai Sahmita Storages Pvt Ltd [2011(23)STR 341(A.P.)] 9. Local travel facility to foreign delegates Fiamm Minda Automotive Ltd Vs CCE [2011(22) STR 210(Tri-Del)] 10. Service tax paid for evolving a report to be submitted to the Karnataka State Pollution Control Board ADC India Communications Ltd Vs CCE [2012(283) ELT 415(Tri-Bang)] 11. Service tax credit availed on GTA outw ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o this the counsel for the appellant submitted that the service tax in this case was paid to the service provider subsequently which is evident from the documents furnished along with reply which indicates that service tax amount of ₹ 4080/- was paid vide challan No. 179343 dated 11.01.2006 to the service provider. Similarly service mentioned in column No. 12 where the service tax not charged on the bill but assessee availed credit. In reply to this the learned counsel for the appellant submitted that the bill clearly states that the same is inclusive of service tax. Hence the same is in order. The learned A.R. further submitted that the CENVAT credit on the service tax paid to association fee to Traffic is not directly related to the ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
