TaxTMI 
TaxTMI 
2014 (9) TMI 648
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....14 and appeal was to be filed on 18/06/2014 whereas the authorized signatory fell ill on 09/06/2014. There is no proper explanation for the delay of more than two months. Therefore we do not consider that this is a case for condoning the delay without any cost. Accordingly the appellant is directed to deposit an amount of Rs. 2000/- (Rupees two thousand only) for condonation of delay. Learned counsel agrees to deposit this amount within eight weeks. This would be considered as confirmed adjudication levy against the appellant and is required to be deposited within eight weeks as agreed and accepted. This observation we are making because after hearing both sides for sometime and even though learned AR opposed it, we came to the conclusion t....
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....es, infrastructural support services and other transaction processing. Explanation -For the purposes of this clause, the expression 'infrastructural support services' includes providing office along with office utilities, lounge, reception with competent personnel to handle messages, secretarial services, internet and telecom facilities, pantry and security; 4. In this case, it is not known to whom the service is provided since the customers of the hotel used the facility. It is not known for what purpose the business center was used. In the absence of any knowledge as to what are the purposes for which the service was used, how one can reach a conclusion that the service ....
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....35% of the amount of service tax payable on such output service. At any point of time, the service provider can arrive at his liability which is service tax payable on his output service. He should calculate 35% of his liability. From out of the accumulated credit, he has allowed to utilize up to 35%. There is no indication that the service tax credit accumulated during the earlier period would lapse. In other words, there is no question of lapse of the credit legally taken. In the present case, from May 2003 to March 2004, even though the appellant had input credit available, he chose to pay tax only through PLA. As on November 2003, he had accumulated credit to the tune of Rs. 3,01,932/-. However, for the period from November 2003 to Marc....
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....ilized and in this regard reliance has been placed on Tribunals judgment in case of Vijayanand Roadlines Ltd. v. CCE, Belgaum reported in 2007 (7) 219 (Tri.-Bang.), wherein the Tribunal with reference to Rule 3(5) of the Service Tax Credit Rules, 2002, which is pari materia with Rule 6(3)(c) of the Cenvat Credit Rules, 2004, has held that the utilization is not restricted to monthly or quarterly basis and that it can be utilized at any time. We agree with this plea. In the case of Vijayanand Roadlines Ltd. (supra) the Appellant during June 2003 to December 2003 period, as against service tax credit utilization quota of 35% of the total service tax payable, had paid entire service tax through PLA and they utilized the unutilized quota of pa....
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....the service tax payable and the service tax paid through credit and through cash under TR-6 challans have been given and therefore the Appellant cannot be accused of concealing the fact that during certain months, their utilization of credit for payment of service tax had exceeded the limit of 20% of the service tax payable. (b) The dispute in this case is linked with the question as to whether or not the 'inter-connect usage charges' being charged by one telephone service provider from another for network access attract service tax and the Board vide letter No. 199/2/2004-CX-4 dated 15-6-04 intimated BSNL that Interconnect usage charges would not attract service tax. In vi....
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.... to be quantified as per our findings in para 4.1 and 4.2 above and no penalty is imposable under Rule 15(4) of Cenvat Credit Rules, 2004 read with Section 78 of the Finance Act, 1994. Therefore, both the impugned orders are set aside and the matters are remanded to the Commissioner for de novo adjudication as per our above directions. The appeals stand disposed off as above. We find that the issue is covered by the above decisions. 7. CENVAT Credit has been denied on the ground that availment of CENVAT credit by the appellants during 2006-07 to 2007-08 on car hire charges, cake shop maker charges, shower cubicle installation charges and travel agents commission were availed for providing exempted non-taxable services viz. hotel rooms, re....