Custom, Excise & Service Tax Tribunal
M/S.Vvf (India) Ltd vs Commissioner Of Central Excise, ... on 14 December, 2017
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL
WEST ZONAL BENCH AT MUMBAI
Appeal No. E/87087/17
(Arising out of Order-in-Appeal No.PK/190/BEL/2017 dated 30.05.2017 passed by the Commissioner of Central Excise(Appeals), Mumbai-II.)
M/s.VVF (India) Ltd.
Applicant (s)/Appellant (s)
Vs.
Commissioner of Central Excise, Belapur
Respondent (s)
Appearance:
Shri Karan Sarawagi, C.A. for the Appellant Shri S.R. Nair, EO(AR) for the Respondent CORAM:
Honble Mrs. Archana Wadhwa, Member(Judicial) Date of Hearing/Decision :- 14.12.2017 ORDER NO.
Per Mrs. Archana Wadhwa.
After hearing both sides, I find that the appellant was availing the Cenvat Credit of Service Tax paid on services like erection, commission, repair and maintenance services. As per Revenue, the input service provider also included the cost of the material supplied, while providing services and paid Service Tax on the same, by mistake.
2. Revenue sought to deny the said service tax credit to the appellant on the ground that the same stands paid by the service provider on the value of the materials.
3. I find that Revenue did not raise any objection at the time of receipt of wrong service tax paid by the supplier. It is well settled law that assessments cannot be re-opened at the service recipients end and whatever has been paid by the service provider is available as a credit to the service recipient. Reference can be made to Honble Supreme Court decision in the case of Commissioner of Central Excise & Customs v. MDS Switchgear Ltd. [2008 (229) E.L.T. 485 (SC)].
4. In view of the above, I set aside the impugned order and allow the appeal with consequential relief to the appellant.
(Pronounced and dictated in the open court.)
SD/
(ARCHANA WADHWA) MEMBER(JUDICIAL)
sm
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Appeal No.E/87087/17