2018 (10) TMI 1209

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....partment. However, the Department during the order noticed that the appellant is not paying Service Tax on Export Cargo Handling Charges for the facilities provided by them to their client at Jam Nagar Port. But they were noticed availing the credit of Service Tax paid on the bills of various services. The Department alleged that they were not allowed credit on the input services used for provisions of exempted services. Resultantly, the show cause notice dated 18.04.2016 was served upon them raising a demand of Rs. 1,10,197/- towards the exempted services rendered during the period of 2014-15 and 2015-16 under the category of Export Cargo Handling Services and the recovery thereof in accordance of Rule 14 of Cenvat Credit Rules, 2004....

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....f ST-3 Returns of the impugned period. The matter is therefore prayed to be remanded for the fresh adjudication. It is further impressed upon that there has been another misconception created while asking for the demand of grading income in letter dated 15.02.2016 (relied upon in the show cause notice) whereas the income is the grinding income. Thus, the said demand has also been wrongly confirmed while overlooking the said confusion, which again makes it a fit case for being remanded. The appeal accordingly is prayed to be allowed by way of remand. 4. While rebutting these arguments, ld. DR has submitted that two demands have been raised against the appellant; one is under Rule 6 (3) of CCR, 2004 vide which the appellant was liable t....

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....ted services, the appropriate duty seems to have been paid by the appellant as far as the weighment income as a part of Cargo Handling Service is concerned. Perusal of the orders of the adjudicating authorities below seems to be absolutely silent qua the payment of duty / tax as shown in the ST-3 Returns. Apparently the silence is due to no such submission/argument on part of the appellant to this aspect. However, still the requisite document was very much on record. Show cause notice makes it clear that the entire demand is based on the details as were asked by the letter of February, 2016. 6. In the given circumstances, the absence of adjudicating authorities below qua the ST-3 Returns as provided by the appellant alongwith aforesai....