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TMI Blog2019 (4) TMI 132X X X X Extracts X X X X X X X X Extracts X X X X ..... : Mr. P. Venkata Subba Rao 1. Heard both sides and perused the records. The issue which falls for consideration in this case is that the appellant herein is providing 'Custom House Agent and Steamer Agent' services to their clients including related services such as providing godown facilities. It is not in dispute that appellant is providing all these services and have been discharging service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s under CCR 2004 for the appellant. Therefore, the department sought to deny the CENVAT Credit on these services and recover the same under Rule 14 of CCR 2004, read with Section 73 of the Finance Act, 1994. It was also proposed to recover interest under section 75 and impose equal amount of penalty under Rule 15(3) of CCR 2004 read with Section 78 of the Finance Act, 1994. After following due pro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax on them. He would further argue that they are entitled to take CENVAT Credit on these services. 3. Learned Departmental Representative, on the other hand would argue that stevedoring and rental charges of godowns should either be considered as a part of their 'Custom House Agent services' and service tax discharged on the same or if the appellant treats this as mere reimbursable expenses ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... come input services for the output services rendered by the appellant. Rule 2(l) of CCR 2004 defines input services as any service (i) used by a provider of taxable service for providing the output service; or (ii) used by manufacturer, whether directly or indirectly, in or in relation to the manufacture of final products and clearance of final products upto the place of removal. 5. In the instan ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in their output services, I find that the appellant has taken a credit in violation of the Rules with the intent to evade payment of service tax. Therefore, the extended period of limitation was correctly invoked. The demand is sustainable along with interest. For this reason, I also find no reason to interfere with the imposition of penalty under Rule 15(3) of CCR 2004, read with Section 78. 6. ..... X X X X Extracts X X X X X X X X Extracts X X X X
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