Held - Undisputedly, a person can claim service tax paid on input services in discharge of its liability to pay service tax in respect of output services. Thus, in cases where the output services are not taxable, the question of claiming any Cenvat Credit does not arise.

It is apparent that if the Revenue's contention that services rendered by the respondent were not chargeable to service tax at the material time is accepted; the respond.....

Held - I find that there is no dispute that the appellant have paid the excise duty on the finished goods which is more than the cenvat credit availed on the input used in the said finished goods, therefore, this is clear case of Revenue neutral, for this reason, demand cannot be sustained.

Without prejudice to the above, I also find that Rule 16 clearly provides that an assessee can receive the duty paid goods in their factory and avail.....

Held - We find that the Cenvat Credit was denied by the adjudicating authority only on the ground that the same was utilized for payment of service tax on Cargo Handing Service in respect of export of Cargo which is excluded from the definition of Cargo Handling Service under Finance Act, 1994. Therefore, when the output service is not taxable Cenvat Credit was not admissible. We find that even though the export Cargo Handling Service is not t.....

Held - I find that the appellant has paid the duty on value addition and the same has been accepted by the Department and hence the appellant has paid the higher duty than the CENVAT credit claimed by him, therefore he cannot be denied the CENVAT credit. Further I find that the appellants even before the Commissioner(Appeals) has given sufficient proof in the form of invoices and other documents showing that he has paid duty on higher value. F.....

Held - Since the appellant paid service tax on the output service, denial of cenvat credit is incorrect. Though the adjudicating authority decided the matter on principle but did not verify factual aspect of amount of cenvat credit attributed to the exempted cargo handling service vis-a-vis service tax paid by the appellant in respect of export cargo handling service, if it is found to be correct that that appellant have paid service tax which.....

Held - Appeal dismissed