2017 (8) TMI 633

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.... the three appeals are given herein below: Appeal Non Period Amount Received Service Tax Demand ST/20177/2014 10.09.2014 to 31.08.2007 Rs.12,34,461 Rs.1,42,475 ST/21060/2015 01.10.2008 to 31.03.2009 Rs.2,08,305 Rs.25,262 ST/28430/2013 01.10.2007 to 30.09.2008 Rs.7,21,590 Rs.76,767 Since the issue involved in all the three appeals is identical and therefore all the three appeals are being disposed of by this common order. For the sake of convenience, the facts of the Appeal No.ST/20177/2014 are taken. 2. Briefly the facts of the present case are that the appellant is running an airport and is a provider of various categories of Airport Related services. Airport Service is a taxable servic....

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....various organizations functioning in Cochin International Airport Ltd. complex and has received the amount mentioned in the table towards telephone charges (DOT charges) from various providers of Airport Services and availed cenvat credit on telephone bills which represents extension provided to the various agencies. He further submitted that the adjudicating authority has wrongly observed that only a portion of the telephone service is attributable to CIAL and hence availing full credit of the entire service tax paid appears to be erroneous and in violation of Cenvat Credit Rules 2004. He also submitted that in the impugned order the Commissioner (Appeals) has held that the said service is not an 'input service' for the appellant. ....