Telecommunication Service: Reverse charge: International Private Leased Circuit: Services provided by appellants to clients who roam outside India: Issue covered by Board’s Circular and judgment in the case of Vodafone Essar Digilink: Condition of pre deposit waived.
Cenvat Credit: Input Services: Credit denied on various services: The insurance cover on employees and on their dependents have no relation to the business activity of the appellant: Credit availed on the service tax paid on the "insurance service" is not admissible.
Renting of Immovable Property: Demand on chilled water supply provided to the tenants: Since chilled water is not sold; it is provided to the tenants; it is only circulated and there is actually no supply and it can be considered as in relation to immovable property renting service: Directions for partial pre deposit issued.
Cenvat credit: Credit sought to be denied on Transportation of employees, taxi bills, photo copier, maintenance, repair and servicing, insurance, sales promotion activities: Any service availed by a manufacturer of excisable goods in the course of their business activity is entitled for input service credit.
The issue involved in the present proceedings is whether the services provided by the appellant in relation to handling of export and import cargo, within Container Freight Station (CFS), should be classified as. 'Storage & Warehousing' services or under 'Cargo Handling Services': Department demands service tax under Storage & Warehousing Service: Tribunal in another case has taken a view that it would fall under Cargo Handling Service and stay granted: Based on decision taken in another case, condition of pre deposit waived.