2018 (5) TMI 1138

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.... Puloma Dalal, C.A., for appellant Shri Atul Sharma, Assistant Commissioner (AR), for respondent ORDER Per: Ramesh Nair The fact of the case is that appellant are engaged in providing the services under the category of storage and warehouse, cargo handling, goods transport services, business auxiliary services. Appellant availed cenvat credit for the input services and capital goods un....

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....argo handling, since appellant have paid service tax, it amounts to payment of cenvat credit which was availed on input service for this reason also demand is not sustainable. She submitted detailed chart wherein it was shown that against availment of cenvat credit appellant have paid service tax on output service i.e. export cargo handling service which is much more than the cenvat credit availed....

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....hough export cargo handling service is not taxable service but they have paid service tax on such output service which is much more than the cenvat credit attributed to said output service, then the demand of cenvat credit will amount to double demand. Since the appellant paid service tax on the output service, denial of cenvat credit is incorrect. Though the adjudicating authority decided the mat....