TMI Blog2017 (12) TMI 232X X X X Extracts X X X X X X X X Extracts X X X X ..... ted input service is eligible credit to the appellant. The denial of credit is only on the ground that the Department felt that the classification of service may be more appropriate under mining services introduced w.e.f. 01/06/2007 - Without commenting on the merits of such claim, we note that the credit of tax paid on the input service irrespective of the classification cannot be denied as no provision of Cenvat Credit Rules is invoked in the original order to substantiate such denial. Appeal allowed - decided in favor of appellant. - Excise Appeal No.52535 of 2015 - A/57335/2017-EX[DB] - Dated:- 17-10-2017 - Shri Dr. Satish Chandra, President And Shri B. Ravichandran, Member (Technical) Shri Hermant Bajaj, Advocate - for t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... submitted that the GTA service was introduced as a taxable service w.e.f. 01/01/2005. There were various disputes regarding the liability to pay service tax under the said category. Consequent upon proceedings initiated against the appellant to demand service tax under GTA services, the appellants discharged the same later. They continued to discharge service tax on GTA services after availing the eligible abatement on the value of such services. For the present disputed period, admittedly they have paid service tax on GTA services on reverse charge basis and they are rightly eligible for the credit. There is no dispute that such services were very much input services for them in terms of Cenvat credit Rules, 2004. They have paid service ta ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed as no provision of Cenvat Credit Rules is invoked in the original order to substantiate such denial. 5. The learned Counsel for the appellant submitted that even for argument sake it is admitted that the classification by Revenue is correct, the undisputed fact is the appellants did discharge service tax on an admitted input service and the same has to be restored to them either by refund or by a credit under Cenvat Credit Rules, 2004. They have taken credit, if the same is to be denied on the ground that the tax is not payable, the said amount should be restored to the appellant as they have discharged the tax. We note that the appellants relied on the decision of the Tribunal in Bajaj Allianz General Insurance Co. Ltd. vs. CCE, Pu ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d before the departmental authorities is canvassed. Under sub-s. (4) of s. 33 of the Indian IT Act, 1922, the Tribunal is competent to pass such orders on the appeal as it thinks fit . There is nothing in the IT Act which restricts the Tribunal to the determination of questions raised before the departmental authorities. All questions whether of law or of fact which relate to the assessment of the assessee may be raised before the Tribunal : If for reasons recorded by the departmental authorities in rejecting a contention raised by the assessee, grant of relief to him on another ground is justified, it would be open to the departmental authorities and the Tribunal, and indeed they would be under a duty to grant that relief. 7. We als ..... X X X X Extracts X X X X X X X X Extracts X X X X
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