2023 (5) TMI 1334

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.... memorandum filed before the Tribunal. It has been stated that subsequent to filing of appeal, the name of the company has been changed from "Mitsui O.S.K. Lines Maritime (India) Pvt. Ltd." to "MOL Maritime (India) Pvt. Ltd.", and that such changes have also been acknowledged by the Registrar of Companies in the certificate dated 23.04.2019 issued by him. Further, it has also been stated that due to inadvertence, the name and address of the respondent were wrongly mentioned in the appeal memorandum in 'Form ST-5' and the correct name and address should be "(1) Commissioner, Service Tax-V, Mumbai; (2) Assistant Commissioner, Division VII Service Tax-V, Mumbai and "2nd Floor, Estrella Battery Compound, Matunga Labor Camp, Dharavi, Mumbai 400 ....

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....sition to utilize the Cenvat credit availed on the input services. Accordingly, the appellant had filed the refund applications under Rule 5 of the Cenvat Credit Rules read with Notification No. 27/2012-CE (N.T.) dated 18.06.2012, claiming the refund of unutilized Cenvat credit amounting to Rs.66,84,891/- for the period April 2015 to March 2016. The refund application filed by the appellant was adjudicated by the Assistant Commissioner vide original order dated 10.11.2016, in sanctioning the refund claim of Rs.62,60,607/- and rejecting the refund claimed amount of Rs.4,24,824/-, as the services were used for personal consumption of its employees. Feeling aggrieved with the original order dated 10.11.2016, Revenue had filed appeal before the....

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....e available to the appellant. We find that the impugned order in this case has failed to appreciate that the staff selected for employment were the employees of the foreign service recipient and not the employees of the appellant. Further, the agreements entered into between the appellant and the overseas entity were not properly scrutinized by the Ld. Commissioner (Appeals), which is evident from the fact that the appellant does not have necessary certificate to carry on the business of Ship Management Services. Hence in our considered view, the services provided by the appellant pursuant to the agreements, would appropriately be classifiable under Manpower Recruitment or Supply Service, for which the appellant got themselves registered wi....

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....ip; (viii) the entry of ship in a protection or indemnity association; (ix) dealing with insurance, salvage and other claims; and (x) arranging of insurance, in relation to a ship;' From the above definitions, it may be seen that supply of manpower/crew for a ship can be classified both under "manpower recruitment or supply service" as well as under "ship management service". Ship management service is much wider in scope as it covers a gamut of activities in relation to a ship apart from providing of crews. Thus supply of manpower is the 'genus', provision of crew to a ship is a 'species'. The appellant themselves have classified their activity under "manpower recruitment or supply agency" service and ha....