2026-VIL-372-CESTAT-KOL-ST
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SERVICE TAX CESTAT Cases

Service Tax - Cenvat Credit and Abatement Benefit – Appellant is engaged in providing various taxable services such as transport of goods by rail, maintenance and repair services, renting of immovable property, and manpower recruitment services - Revenue alleged that the appellant is not paying the correct service tax and was availing cenvat credit on input services - Whether the appellant was entitled to the benefit of abatement on certain services despite availing cenvat credit on input services during the earlier period – HELD - The appellant is entitled to the benefit of abatement as per the relevant notifications, even though it had availed cenvat credit on input services during the earlier period. The Cenvat credit availed by the appellant pertained to the period prior to introduction of Notification No.08/2015-ST dated 01.03.2015 and Notification No.08/2016-ST dated 01.03.2016, and therefore, cannot be attributed to the impugned period. The availability of the abatement benefit is not contingent on the appellant's cenvat credit availed during the impugned period, but rather on the cenvat credit availed prior to the insertion of the notifications. The appellant admitted its liability for service tax on certain services, such as renting of immovable property, maintenance and repair services, and manpower recruitment services, and directed the appellant to pay the admitted demand along with interest - The appeal is disposed by confirming the demand of service tax along with interest, which was to be adjusted against the amount already paid by the appellant. As the appellant being a wing of railways, no penalty is imposable on the appellant – The appeal is disposed of
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