TaxTMI 
TaxTMI 
2013 (5) TMI 28
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....ues and therefore these appeals have been taken together for disposal. With the consent of both sides, the appeals itself are taken up for disposal after dispensing with requirement of pre-deposit for both the appeals. Appeal No.ST/304/2011 2. This appeal is filed by Aircel Cellular Ltd. operating in Chennai. After hearing both sides in the matter, we find that there are four issues involved in this appeal which are briefly indicated in the following table:- S.No. Issue Amount Demanded Period (1) Denial of Cenvat Credit of Service Tax paid to BSNL under Access Deficit Charges (ADC) 33,78,443/- June'07 to March'08 (2) Demand of....
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....hat by no stretch of imagination the service of BSNL can be considered as an input service but it is only a facility provided by BSNL. 3. The counsel submits that without the services of BSNL, they cannot connect their customers to persons who are accessible only through the lines of BSNL and thus in this situation, BSNL was providing services to the appellant and the government has been collecting service tax on the charges collected by BSNL to appellant by classifying the services under the category of Telecommunication Services and therefore the argument that it is only a facility is not maintainable. 4. In respect of the second issue, the counsel for appellant explains that in Tamil Nadu, Chennai is one Telecom Circle and the rest....
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....ed by him. c. Identical demand for the subsequent period has been dropped by Commissioner of Service Tax, Chennai vide OIO dt. 30.11.2011. This order is accepted by Revenue and no appeal is filed against dropping of demand. 6. In respect of the fourth issue, the counsel admitted the demand and he has submitted that the amount has been paid and appropriated in the impugned order itself. 7. Further, the counsel submits that in the case of 2nd& 3rd issue, the matter has been adjudicated by Commissioner of Service Tax, Chennai by Order-in-Original No.68/2011 dt. 30.11.2011 for the subsequent period and demands in respect of these two issues have been dropped by the Commissioner. He submits that this order has been approved by the revie....
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....ice is required by the appellant for providing output services to appellants customers, it is obviously an input service as per definition at Rule 2 (l) of Cenvat Credit Rules, 2004. Therefore the appellant is entitled to take Cenvat credit on such services. Therefore, we allow this appeal of the appellant in respect of the first issue. 10. In respect of the 2nd and 3rd issues, we remand the matter to the respondent-Commissioner i.e. Commissioner of Service Tax, Chennai who has already examined similar matter to give a detailed finding whether the issue involved in this appeal is in any way different from the one already adjudicated by Order-in-Original No.68/2011 dt. 30.11.2011 and pass appropriate orders keeping in view the Apex Court....
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....t to GSM Association, Ireland as subscription. Revenue has raised a demand under reverser charge mechanism as provided under Section 66A of Finance Act, 1994 classifying the service as club or association service. He submits that under the new Section 96 (J) introduced by Finance Act,2011, no service tax shall be levied or collected in respect of membership fee collected by club or association formed for representing industry or commerce, during the period on and from the 16th day of June, 2005 to the 31st day of March, 2008. He submits that demand in question relates to this period and therefore is not sustainable. Admittedly, this provision was not before the lower authorities when they decided the matter. The question whether this sectio....