TaxTMI 
TaxTMI 
2013 (5) TMI 753
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....y that for the year 2004-05 to 2007-08, the respondents had availed Cenvat credit of Service Tax amounting to Rs.2,83,535/- on rent-a-cab operator's service, mandapkeeper's service, decorator's service, staff welfare expenses and interior designer's services. The availment of Cenvat credit on such input service was irregular since the above services were not covered under specific categories of input services under Cenvat Credit Rules, 2004. This had resulted in incorrect availment of Cenvat credit of Rs.2,83,535/-. Thus, it was observed that the respondents had contravened the provisions of the Cenvat Credit Rules, 2004 and wrongly availed and utilized Cenvat credit of Service Tax amounting to Rs.2,83,535/-. A show cause notice dated 06.10....
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....placed by the first appellate authority on the judgment of Honble High Court of Bombay in the case of Ultratech Cement Ltd. 2010 (20) S.T.R. 577 (Bom.) is also not correct as it has been deported by the various decisions of the Tribunal. He would submit that the judgment of Hon'ble High Court of Bombay in the case of Manikgarh Cement 2010 (20 STR 456 (Bom.) will apply. It is also the submission that the first appellate authority has erred in allowing the cenvat credit only on the ground that the assessee had a centralised service tax registration certificate. It is his submission that said registration certificate clearly shows the address of the business of the branches and service provider while the fact that the registration certificate ....
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....e of much effect as long as there is an eligibility to avail cenvat credit and there is no dispute as to the discharge of service tax liability by the service provider, an assessee should not be precluded from taking the cenvat credit. 6. I have considered the submissions made at length by both sides and perused the records. 7. The issue involved in this case is only regarding the cenvat credit of the service tax paid on rent a cab operator service, mandapkeeper's service, decorator's service, staff welfare expenses and interior designer's services. 8. It is undisputed that the appellant herein is providing taxable output service covered under the definition of technical inspection certificate, maintenance and repair services. It is also....