2026 (9) TMI 953

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....ansport of goods in containers by rail & transport of passengers by rail in air-conditioned class/first class, maintenance and repair service, renting of immovable property service and other taxable services. 2.1 An intelligence was gathered by the Revenue wherein it has been alleged that the appellant is not paying service tax properly and paying service tax at the rate of 70% of the total amount received towards providing transport services and also availing cenvat credit on input services. However, not paying service tax under the category of renting of immovable property service, maintenance of repair service and man power recruitment or supply agency service, the show-cause notice was issued to the appellant to deny the benefit of a....

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....016-ST dated 01.03.2016. As per the said Notification, no cenvat credit is availed, then, the benefit of abatement at the rate of 70% is available. 7. Admittedly, in this case, the appellant availed cenvat credit pertaining to the period 01.10.2012 to 31.12.2014, which was prior to the date of insertion of that Notification. In that circumstances, the said cenvat credit cannot be attributable to the period in question. The availment of cenvat credit cannot be fatal in terms of Notification No.08/2015-ST dated 01.03.2015 and Notification No.08/2016-ST dated 01.03.2016. 8. In view of this, we hold that the appellant has correctly taken the benefit of abatement as per the above cited Notifications. 9. At this stage, the ld.Counsel for....

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....Pronounced in the open Court on 27.02.2026) ============= Document 1 SANJIB DAS & ASSOCIATES Cost Accountants Ref .: SDA/1-83/2025-26/123 To The Hon'ble CESTAT, 169, A.J.C. Bose Road, Bamboo Villa, 7th Floor, Kolkata-700014 CMA. SSanjiev Das, M.Com, FCMA, ACS @+91 99576 80491 | [email protected] Head Office : 403, MCK Rose, 808, Hosseinpur Main Road, Anandapur, Kolkata - 700 107, West Bengal Date: 26.02. 2026 Sub: Submission of 'Letter of assurance' of payment of Rs. 17,33,56,161/- as pronounced by the Hon'ble CESTAT, Kolkata during the PH held on 25/02/2026. Appellant - FA & CAO (Traffic) N.F. Railway, Guwahati., Appeal No. ST/75231/2020 Sir, With reference to the above subject matter, on b....