2017 (1) TMI 927

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.... Respondent Per B. Ravichandran: The appeal is against order dated 13.03.2013 of Commissioner (Appeals) Delhi-IV. The appellant are providing various taxable services like Mandap Keeper, Outdoor Catering, GTA, Health and Fitness etc. They have availed cenvat credit on various input services. The dispute in the present case relates to services availed by the appellant in connection with polishing....

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....ir premises. The said service is one of the 16 services specified under Rule 6(5) of Cenvat Credit Rules, 2004. As such availing credit on such service will not bar them from exemption under Notification 01/2006-ST dated 01.03.2006. He submitted that the nature of service should be based on the terms of contract and the invoice and not based on the heading under which the service provider discharg....

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....cords. 5. Admittedly, the appellants availed services in terms of the contract for which mainly specifies about grinding and polishing of the marble floor etc. in their premises. Admittedly also, the provider of service is registered with the Department and discharging service tax on these activities under the category of 'cleaning services'. The appellant took credit under 'management, maintenan....

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....en to the recipient to reclassify the service when the tax has been paid already under a particular category by the provider of service. Neither the appellant nor the officers in the jurisdiction of the appellant have legal sanction to revise classification of service received, even if the said classification is thought to be made incorrectly by the provider of service. The correct course will be ....