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TMI Blog2019 (7) TMI 483X X X X Extracts X X X X X X X X Extracts X X X X ..... orised Representative for the respondent Anil Choudhary, Heard the parties. 2. The issue in this appeal is whether the denial of input credit of service tax paid on transportation of goods by Railway, distributed through ISD of the assessee, is justified on the ground that the service provider was not registered till 22.01.2013, when they received the registration certificate and service tax ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... started charging service tax on such services on the value of total freight (less abatement) with effect from 01.10.2012. In this regard, the Railway Board issued Circular dated 28.09.2012 on the subject "Levy of Service Tax on Transportation of goods by Rail", carrying instructions regarding the applicable rate of service tax leviable on freight, insurance of Railway Receipts and claim of cenvat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d on transportation of goods by rail. 6. In view of above, a show cause notice dated 03.05.2016 was issued to the appellant, alleging that cenvat credit has been wrongly availed by the appellant on strength of ineligible documents viz., statements issued by ISD and further credit was distributed by ISD on basis of documents issued by WCR without being registered with the service tax department. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ire from the Commissioner whether western railway is registered as service provider. Further, without any such exercise the input credit have been denied having civil consequences on the appellant. Learned Counsel urges that the appeal may be remanded to the adjudicating authority for ascertaining the compliance of Western Railway and accordingly, the input credit may be allowed. 9. Learne ..... X X X X Extracts X X X X X X X X Extracts X X X X
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