2008 (9) TMI 862

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.... Respondent. ORDER The relevant facts of the case, in brief, are that the Appellants are engaged in providing "telephone services" under Finance Act, 1994. It has been alleged that the Appellants availed Credit of Service Tax amounting to Rs. 61,473/- on the "port & space charges" in the month of March, 2003, which are not eligible as per Board Circular No. 46/9/2002-S.T., dated 8-8-2002. Sh....

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.... He further submits that the Adjudicating Authority and the Commissioner (Appeals) have not disputed the deposit of tax by BSNL. He relied upon the decision of the Tribunal in the case of Shriram Refrigeration Industries Ltd. v. CCE, Hyderabad reported in 1986 (26) E.L.T. 353 (Tribunal). He also submits that both the authorities below are erroneous to demand the tax at the hands of user of credit.....

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....ular, no tax is leviable on port and space charges and, therefore, the Appellant is not eligible to avail the credit. In the present case, the Appellant availed Credit on the basis of the invoices issued by BSNL, which was not disputed at suppliers end. So, the contention of the ld. DR that they have availed Credit on the port and space charges, which is contrary to Board Circular is not sustainab....