2023 (2) TMI 70

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.... view of specific coverage of the said service under Rule 6(5) of CCR, even though said services were used for taxable as well as non-taxable/exempt services; • Whether the jurisdictional Officers of the Appellants are empowered to question the correctness or change the classification of service adopted by the provider of such service; • Whether extended period and penal provisions are invocable in the absence of any suppression of fact, willful mis-statement etc. any, in any case, when the disputed issue pertains to interpretation of law... (Appeal No. ST/10877/2013) 02. Shri T.C. Nair, learned counsel appearing on behalf of the appellant submits that the service provider M/s. Indian Hotels Co. Ltd. has provide....

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....l provisions are not invocable. 03. Shri Prabhat K. Rameshwaram, Learned Additional Commissioner (AR) appearing on behalf of the revenue reiterates the finding of the impugned order. 04. On careful consideration of the submission made by both the sides and perusal of records, we find that in the present case the cenvat credit was denied in respect of service received by the appellant from M/s. Indian Hotels Co.Ltd. on the pretext that the same is classifiable under Business Auxiliary Service which is not specified under Rule 6(5) of Cenvat Credit Rules, 2004. The contention of the appellant is that the service provider M/s. Indian Hotels Co. Ltd. has provided the services under the head of Management or Business Consultancy Services, ....

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....4) S.T.R. 486 (T). In any case, we are of the view that the change of classification at the end of IHCL would be prospective and cannot have retrospective operation, as held by this Tribunal in various judgments cited supra. Since Piem Hotels have taken credit during the period April, 2005 to September, 2010 and the classification has been changed at IHCL's end, through impugned Order-in-Original dated 25-2-2015, such change in classification would not affect the credit taken by Piem during the period prior thereto. Therefore, the jurisdictional authorities at Piem Hotels have committed an apparent error in denying the credit and it is a well settled position of law that jurisdictional officers at recipient's end are not empowered to questi....