Appeal granted on Cenvat credit denial for service tax, Cable Operator & G.T.A services.

The tribunal allowed the appeal, finding in favor of the appellant regarding the denial of Cenvat credit on service tax paid on R & T service, Cable Operator Service, and G.T.A. service. The tribunal concluded that the appellant had established their case, leading to the allowance of the appeal on 7-11-2014.

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Issues involved: Denial of Cenvat credit on service tax paid on R & T service, Cable Operator Service, and G.T.A. service during a specific period.

Analysis:

1. The denial of Cenvat credit amounting to Rs. 34,215/- for the period from November 2010 to September 2011 was the primary issue before the tribunal. The pre-deposit was waived due to the narrow compass of the issues involved, allowing the appeal to proceed for a final decision.

2. The denial of credit on the grounds of ineligibility for service tax paid on R & T service, Cable Operator Service, and G.T.A. service was challenged by the appellant. The appellant's counsel argued that credit for Registrar and Transfer Agent Service and Cable Operator Service should be allowed as per the definition. The confusion between Computer Networking Service and Cable Operator Service was clarified, emphasizing that the service received was related to Computer Networking Service, not Cable Operator Service. The nature of R & T Service as Research & Trial Service was explained, and the Commissioner's disallowance of credit was contested. Regarding G.T.A. service, it was argued that credit should be admissible due to the goods being sold on FOB basis.

3. After considering the submissions, the tribunal found in favor of the appellant, concluding that a case had been established in their favor. Consequently, the appeal was allowed, and the operative portion of the order was pronounced in open court on 7-11-2014.

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