2023 (3) TMI 438

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....Cargo Handling Services" whether the appellant has correctly availed and utilized Cenvat Credit of service Tax on input services which has been provided for the services in relation to export Cargo? (iii) Whether present Show Cause Notice is time barred or otherwise: (iv) Whether the penalties under Section 76 of Finance Act, 1994 and Section 78 ibid are imposable? 2. The brief facts of the case are that the appellant are engaged in providing the export Cargo Handling Service during the period June-2005 to September-2005. They have paid the Service Tax on such services and have availed Cenvat credit of the Service Tax paid on relevant input services. The case of the department is that, as per the definition of Cargo Handling Service as....

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...., if the Noticee pays the amount of service tax confirmed along with interest thereon, within thirty days from the communication of this order, the amount of penalty shall be twenty-five per cent of the penalty imposed above. The benefit of reduced penalty shall be available only if the amount of penalty so determined has also been paid within thirty days from the receipt of this order. (iv) I impose penalty on the Noticee, M/s. Gautam Freight Private Limited, Gandhidham, under section 76 of the Finance Act. 1994 and accordingly order that the Noticee shall pay in addition to service tax payable upto 09.05.2008, out of the amount of service tax confirmed at Sr. No. (1) above, and interest on that tax amount in accordance with the provisio....

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....ice attributed to such export Cargo Handling Service. Therefore, the Cenvat credit cannot be said to have been taken wrongly. In support of his submission, he placed reliance on this Tribunal's decision in the case of GATEWAY DISTRIPARKS LTD Vs. COMMISSIONER OF C. EX., RAIGAD-2019 (28) G.S.T.L. 135 (Tri.-Mumbai). 4. On the other hand, Shri. Ghanasym Soni, learned Joint Commissioner (Authorized Representative) appearing on behalf of the revenue reiterates the finding of impugned order. He submits that the Cenvat credit on the input service is allowed only when the same is used on output service. In the present case the Cargo Handling of export cargo does not fall under the taxable service, therefore, the condition of the Cenvat Credit Rules....