TMI Blog2017 (3) TMI 16X X X X Extracts X X X X X X X X Extracts X X X X ..... rtment well in time. Secondly, with regard to Management, Maintenance or Repair Service, the lower authority has wrongly considered it as an export of service whereas it is import of service as evidenced by the Service Tax Returns - Appeal allowed by way of remand. - ST/20459/2015-SM, ST/20460/2015-SM - Final Order Nos. 21421-21422 / 2016 - Dated:- 28-11-2016 - Shri S. S. Garg, Judicial Member Shri Sundara Raman R., CA For the Appellant Shri Pakshi Rajan, AR For the Respondent ORDER Per S. S. Garg The appellant has filed these two appeals against the common impugned order passed by the Commissioner (Appeals) vide his order dated 25.11.2014 vide which the Commissioner (Appeals) has rejected the appeals of the appell ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... said order, the appellant filed the appeals before the Commissioner and the Commissioner vide his order dated 25.11.2014 rejected the appeals on the ground that the name of the company is different in input service invoices, the appellant is not eligible for refund for rendering Management, Maintenance or Repair Service provided through computer network or internet, value of taxable turnover differs in ST-3 and in Form A and input invoices do not meet the requirements laid down in Rule 4A of Service Tax Rules, 1994 and lastly ineligible cenvat credit availed on Car Parking Bills and Photography Services. Aggrieved by the said order, appellants have filed these two appeals. 3. I have heard the learned counsel for the parties and perused ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mission, he relied upon the following decisions: a) Ginni Filaments Ltd. 2014 (311) E.L.T. 887 (G.O.I) b) Commissioner of Central Excise, Lucknow Vs. Aditi Foams Private Limited 2003 (159) ELT 305 c) CCE, Calcutta II Vs. Nicco Corporation Limited 2000 (126) ELT 1022 d) Prudential Pharma Limited Vs. CCE, Hyderabad-I 2003 (161) ELT 641 e) I. Seva Systems Private Limited 2007 (7) STR 242 (Commr. Appeals) f) Raaj Khosla Co. 2008 (10) S.T.R. 600 (Tri.-Del.) 4.1. With regard to the second issue, the learned counsel submitted that the appellant has paid service tax during the month of November December 2007 under the taxable service category of Management, Maintenance or Repair Services in its capacity as a rec ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ould be entitled to avail credit only upon remittance of tax by service provider. In this regard reliance was placed on the Board s Circular No. 766/82/2003-CX dated 15.12.2003. In support of this submission, he relied upon the following decisions: a) Imagination Technologies India Pvt. Ltd. Vs. CCE, Pune III 2011 (23) S.T.R. 661 (Tri.-Mumbai) b) Varanasi Domestic Appliances Pvt. Ltd. Vs. CCE, Allahabad 2007 (213) E.L.T. 286 (Tri.-Del.) c) CCE, Pondicherry Vs. SPIC Pharmaceuticals Division 2006 (199) E.L.T. 686 (Tri.-Chennai) d) Bhuwalka Steel Industries Ltd. Vs. CCE, Thane-I 2007 (212) E.L.T. 63 (Tri.-Mumbai) 4.2. The next ground on which the credit has been denied is Parking Bills and Photography Services holding t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ts cited supra, I am of the opinion that the impugned order is not sustainable in law as the appellant has given sufficient documentary evidence and the decisions of the Tribunal in support of his claim. But the learned Commissioner has failed to consider those submissions and documents and also the judgments cited by the appellant in support of his claim. As far as first ground on which cenvat credit was denied is totally wrong because the change of name does not make the appellant ineligible to claim cenvat credit and more so it has been informed to the Department well in time. Secondly, with regard to Management, Maintenance or Repair Service, the lower authority has wrongly considered it as an export of service whereas it is import of s ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
