9911796707
TMI Blog2025 (3) TMI 1064X X X X Extracts X X X X X X X X Extracts X X X X ..... ll of them are having the same issue and all of them are filed by the same appellant. 2. Brief facts of the case are that appellant is engaged in the business of providing air transportation service to passengers between India and Japan. The Appellant is holding Centralized Service Tax registration. The appellant is collecting passenger service fee, development fee and user development fee from the passengers alongwith fare for air travel. Appellant is availing cenvat credit of service tax paid on input services which go into provision of passengers service fee, development fee and user development fee. It appeared to Revenue that Airports Authority of India Act empowers various airport authorities including Mumbai International Airport Pr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 13 proposing denial of cenvat credit of Rs. 9,04,168/-. The said show cause notice was on contest adjudicated through order-in-original dated 21.04.2016. Appeal preferred against the said proceedings is appeal no. ST/85563/2024. Subsequently, a show cause notice dated 30.03.2015 was issued on the lines similar to the show cause notice dated 24.02.2013 covering the period from April 2013 to December 2014 proposing denial of cenvat credit of Rs. 3,10,99,230/-. On contest, the said show cause notice was adjudicated through order-in-original dated 21.04.2016. Appeal preffered against the said order-in-original is ST/85564/2024. Subsequently, the two statements of show cause notice were issued on 06.04.2016 and 27.10.2017 invoking provisions of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... edit of excise duty paid on inputs. Hon'ble Bombay High Court have held that once excise duty has been accepted by Revenue, even if there was no manufacture, cenvat credit on inputs going inot the process cannot be denied. He submitted that in the present case in place of manufacture, the issue is related to provision of service. He further submitted by following the ruling by Hon'ble Bombay High Court, once service tax on activity even if same is not service is accepted by Revenue then cenvat credit of service tax paid on inputs going into same cannot be denied. 4. Heard the learned Authorized Representative. Learned AR has reiterated the finding of the impugned orders. 5. We have carefully gone through the records of the case and submis ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sesse did not constitute manufacturing activity. It is only on 24th June 2010, the Board has issued a Circular to the effect that the process of pickling does not amount to manufacture. Therefore, during the relevant period, that is during the period from 2nd March 2005 to 31st December 2005, it could not be said that the issue was settled and the assesse paid duty on decoiled HR/CR coils knowing fully well that the same were not manufactured goods. If duty on decoiled HR/CR coils was paid bona fide, then availing credit of duty paid on HR/CR coils cannot be faulted. 10. Apart from the above, in the present case, the assessment on decoiled HR/CR coils cleared from the factory of the assesse on payment of duty has neither been reversed nor ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... riod of dispute is not readily forthcoming from the appeal record. Therefore, it cannot be ascertained as to whether service tax paid by the appellant was more than or equal to cenvat credit availed. Therefore, in our considered opinion, the matter needs to be remanded to original authority with a direction to the appellant to file a copy of ruling by Hon'ble Bombay High Court in the case of CCE, Pune V/s. Ajinkya Enterprises (Supra) before the original authority who shall verify whether service tax paid by the appellant during the relevant period was equal to or more than the cenvat credit availed by the appellant. In case, service tax paid by the appellant during the corresponding period was equal to or more than the cenvat credit availed ..... X X X X Extracts X X X X X X X X Extracts X X X X
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