2010 (5) TMI 483

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....services, namely, (i) mobile phones, (ii) CHA services, (iii) rent-a-Cab service, (iv) surveyor charges (v) other input services (such as profession fees, construction, soil testing, labour charges etc.,) and (vi) duty paid on Air-conditioners ? (ii) Whether Hon'ble CESTAT has committed an error in ignoring Circular No. B-4/7/2000-TRU, dated 3-4-2000, stipulating that the goods used in the office premises are not eligible for CENVAT credit? (iii) Whether the respondent is liable for penalty under rule 15 of the CENVAT Credit Rules, 2004 read with sections 78, 76 and 77 of the Finance Act, 1994 ?" 2. The respondent provides port services, storage and warehousing services and cargo handling services and holds service tax registration under....

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....bile phones, CHA and surveyor charges, rent-a-cab, club house fees and professional charges paid to consultants for construction, soil testing and labour, as well as credit of duty paid on the air-conditioners etc., was concerned, it was held that CENVAT credit of duty paid in respect thereof was admissible. 4. Learned Standing Counsel for the appellant-revenue has emphatically referred to the averments made in the memo of appeal. Reliance is placed upon the decision of the Apex Court in the case of C.K. Gangadharan v. CIT 2008 (228) ELT 497 to submit that even if the earlier order in relation to the same controversy has not been challenged by the revenue, it is open for the revenue to challenge the same subsequently. 5. As can be seen fr....

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....to be sustained by not challenging the order, it would not be at all appropriate to allow the position to be changed in a subsequent year." The principle enunciated by the aforesaid decision would be squarely applicable to the facts of the present case inasmuch as in the case of the respondent itself, Commissioner (Appeals) has held that it is entitled to credit of the service tax paid by it on mobile phones, rent-a-cab, CHA and surveyor charges and professionals. Hence, in absence of any material change justifying the revenue to take a different view of the matter, the question could not have been reopened and a different and contradictory stand could not have been taken. In the circumstances, no infirmity can be found in the impugned ord....