2017 (1) TMI 1134

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....ssioner of Customs & Central Excise, Meerut-I. 2. Brief facts of the case are that the appellant are providing Telecom Service particularly Telephone Service to its subscribers. The appellants are registered with the department. The appellants also availed facilities of Cenvat credit on input services & capital goods. They were issued with a Show Cause Notice dated 21/04/2006 & another Show Cause Notice dated 18/10/2006 calling upon to Show Cause Notice as to why the Cenvat credit amounting to Rs. 81,90,196/- & Rs. 1,78,37,146/- should not be recovered from them as inadmissible Cenvat credit. The alleged inadmissible Cenvat credit was in respect of input services & capital goods availed during the period from April, 2004 to September, 20....

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....nd of Rs. 11,04,382/- on account of input service received prior to 10/09/2004 and not consumed before 10/09/2004 & (d) He ordered for recovery of Rs. 1,78,37,148/- being differential 80% of the Cenvat credit availed in respect of input services provided on Roaming to subscribers of foreign telecom network during their visit to India treating said service to be exempted due to export. Aggrieved by the said order appellant is before this Tribunal. 3. Heard the ld. Counsel for the appellant. He has clarified that in respect of the Show Cause Notice 21/04/2006, Cenvat credit availed on capital goods received prior to 10/09/2004 was Rs. 35,211/- by oversight the ld. Original Authority has denied Cenvat credit of Rs. 70,50,603/- in place o....

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....h Authority to an international inbound roaming subscribers was leviable but was not being levied in accordance with the practice prevailing during the period from 01/07/1994 to 14/01/2007 was not required to be collected. He, further, argued that Notification No. 36/2007-ST dated 15/06/2007, under said Section 11C of Central Excise Act, 1944 empowered to be issued only in respect of such goods which are liable to Excise duty. In view of Section 83 of Finance Act, 1994 the provisions are in respect of services which are leviable to Service tax. 4. Heard the ld. D.R., Shri Rajeev Ranjan, who has supported the impugned Order-in-Original. 5. Having considered the rival contentions, we hold that in view of the transitional provisions prov....