TMI Blog2018 (5) TMI 1138X X X X Extracts X X X X X X X X Extracts X X X X ..... e, denial of cenvat credit is incorrect - Though the adjudicating authority decided the matter on principle but did not verify factual aspect of amount of cenvat credit attributed to the exempted cargo handling service vis-a-vis service tax paid by the appellant in respect of export cargo handling service, if it is found to be correct that that appellant have paid service tax which is more than th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s and capital goods under Cenvat Credit Rules, 2004. The appellant are also engaged in providing taxable as well as exempted services i.e. export cargo handing on which no service tax is leviable under the finance act 1994. Accordingly the cenvat credit on input services used for output service i.e. export cargo handing service was sought to be denied applying Rule 6 of CCR 2004. 2. Ms Puloma D ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cenvat credit availed therefore even if the contention of the revenue is accepted, demand does not exist. 3. On the other hand, Shri Atul Sharma, Ld. Assistant Commissioner (AR) appearing on behalf of the revenue reiterates the findings of the impugned order. He submits that since export cargo handling service is not taxable, input service used for providing such export cargo handling service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... hority decided the matter on principle but did not verify factual aspect of amount of cenvat credit attributed to the exempted cargo handling service vis-a-vis service tax paid by the appellant in respect of export cargo handling service, if it is found to be correct that that appellant have paid service tax which is more than the cenvat credit attributable to the export cargo handling then the de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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