Tour Operator Service: Commissioner (A) directing classification of service and quantification of tax accordingly: Though Commissioner (A) does not have power to remand, looking to the peculiar facts & circumstances, the issue needs to be considered at original level: Impugned order set aside and matter remanded to original authority.
Cenvat Credit: Credit for services received prior to introduction of CCR 2004: Services were received in September, 2004 but the appellant's liability to pay service tax, if at all, so arose in October 2004. By such time, Cenvat Credit Rules had come into existence. As such, after payment of service tax in October 2004, the appellant would have availed the credit of the same immediately. As such, the view of the authorities below that the services were received in September 2004, when the Cenvat Credit Rules was not in existence (Though came into existence on 10.9.2004), has no merits.
Cenvat credit: M.S.Sheets: Goods used for repair & maintenance of factory: Due to conflicting judgments available at the material time about eligibility of cenvat credit, suppression of facts not justified: Departmental appeal rejected.
Cenvat Credit: Demand: Stay: Applicants filed refund claim for unutilized cenvat credit, which stands rejected: Department issued another show cause notice to applicants proposing to deny cenvat credit itself: Credit lying in books of accounts of applicants unutilized: Condition of pre deposit waived.
Demand: Stay: Construction of Complex Service: Residential flats constructed for Andhra Pradesh Government, subsequently sold to beneficiaries: It is a commercial service: Directions issued for pre deposit.