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TMI Blog2017 (6) TMI 536X X X X Extracts X X X X X X X X Extracts X X X X ..... le Property Services, Management Consultancy Services, Consulting Engineer Services and the registered officers premises is situated at GMR Hyderabad International Airport Limited, (GHIAL). The appellant is providing specialised Manpower and Management Services for the operation of the airport and airport related activities. In order to function smoothly, the appellant s employees are picked up by GHIAL buses when their go to various parts of the city picking up their employees and their employees brought to registered office of the appellant. GHIAL used to raise invoices on the appellant for such pick up and drop and also for the maintenance of the vehicles. GHIAL paid service tax on such payments under the category of Airport Services fro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is her submissions that once the Department has accepted the service tax paid by GHIAL under Airport Services, CENVAT credit cannot be denied by changing of classification of the recipient is the law settled in the following cases: i) 2007 (218) ELT 488 (S.C.) Sarvesh Refractories (P) Ltd., Vs. CCE & C ii) 2008 (227) ELT 617 (Tri. Delhi) Surya Alloy Industries Pvt. Ltd., Vs. CCE, Raipur iii) 2016 (44) STR 258 (Tri. Ahmd.) Newlight Hotels & Resorts Ltd., Vs. CCE & ST, Vadodara iv) 2009 (6) STR 181 (Tri. Chennai) CCE, Chennai Vs. Carborandum Universal Ltd., v) 2010 (19) STR 280 (Tri. Del.) Hindustan Coca Cola Beverages Pvt. Ltd., Vs. CCE, Meerut-II vi) 2011 (22) STR 471 (Tri. Mumbai) Manikgarh Cement Vs. CCE, Nagpur 4. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... from the office which would fall under the category of supply of tangible goods or rent-a-cab services. He would then submit that the said services which has been availed by the appellant are to be classified under supply of tangible goods ineligible for service tax paid by GHIAL. He would submit that the case laws Ld. Counsel are mostly in respect of the CENVAT credit availed on various inputs which are used in or in relation to manufacture of goods and in respect of service provider, there has to be some nexus towards the input services and the output services provided. It is his submissions is that the services provided by the appellant to GHIAL has no nexus to the Airport Services provided by the said GHIAL. He relied upon decision of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ort Services and there being no contest from the Department for such discharge of service tax, availment of CENVAT credit by the appellant on such service tax paid by GHIAL cannot be called in question at the recipients end. It is a fact that the lower authorities are denying the CENVAT credit on Airport Services only on the ground that, the said GHIAL should not have discharged the service tax liability under Airport Services and the services rendered would be under the category of supply of tangible goods for use. It is un-disputed that appellants employees are transported from various places in the city to registered office. Which is situated in the GHIAL premises and the services rendered by the appellants are taxed, the CENVAT credit a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... provider s end. Appeal filed by the appellant is thus required to be allowed on this ground alone. We have not considered the other issues raised by the appellant regarding utilisation of accumulated credit after 01.04.2008 or the time bared nature of the demands. 11. I find strong force in the submissions made by the Ld. Counsel that the ratio of the decision of the Hon'ble Apex Court in the case of Servesh Refractories (P) Limited (supra) directly applies in the case in hand though the said judgment of the of the Apex Court is in respect of re-classification of capital goods under the Central Excise Act, 1944. Their Lordship has clearly laid down a ratio in the judgment, that in so far as the classification is arrived at by the manufac ..... X X X X Extracts X X X X X X X X Extracts X X X X
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