2008 (7) TMI 65

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....vailed credit of tax paid by Airports Authority of India in respect of the Air Craft which is owned and operated by the appellant for carrying on business as a manufacturer. Such availment of credit was disputed by the Revenue and show cause notice was issued to the appellant for disallowing such credit and imposition of penalty. The appellant contested the show cause notice before the adjudicating authority and adjudicating authority after considering the contentions raised by the appellant confirmed the demand of the duty by disallowing the credit of the service tax paid by Airport Authority of India, he also imposed penalty. On an appeal, the Ld. Commissioner (Appeals) upheld the order as to the confirmation of the demand but reduced the....

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....idered the submissions made at length by both sides and perused the records. The findings of the Ld. Commissioner (Appeals) for upholding the order-in-original denying the Cenvat Credit to the appellant on the service tax paid by the Airport Authority of India is as under: "In terms of the above definition the activities specified after the phrase "such as" are only illustrations and examples and not exhaustive. Therefore an activity other than those illustrated but related to business will also get covered under the definition of input service. The appellants are a manufacturing unit. According to the above definition the use of the phrase "such as" will mean inclusion of an activity which is of a kind as of the illustrations. The quest....

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....f the Cenvat Credit Rules, 2004 states that credit in respect of inputs may be taken on receipt of the inputs in the factory of the manufacturer or in the premises of the provider of output service. But no such stipulation regarding receipt of input service, which is separately defined under the Rules, is provided. Sub-Rule (7) of Rule 4 of the Cenvat Credit Rules, 2004 merely provides that Cenvat Credit in respect of inputs service shall be allowed on or after the date on which payment is made for the value of input service and the service tax paid or payable is indicated in the invoices, bills or challans. I do not find anywhere in the Rules any provision disallowing credit of service tax paid on mobile phones, which in any case is fast r....