https://www.taxtmi.com/caselaws?id=347172 Service tax liability had to be determined on the actual nature of the contracts and billing records, because the record showed that different portions of work were separately classified and taxed under Site Formation Service, Commercial or Industrial Construction Service, and works contract service. Abatement under Notification No. 1/2006-ST could not be denied merely because Cenvat credit on capital goods had been taken, and the matter required fresh examination of service classification and tax payment. Wrong availment of excess Cenvat credit on capital goods, however, attracted interest for the period of wrongful availment until the credit became available or reversible. The dispute was remanded for reconsideration. en-us Thu, 27 Jul 2017 00:00:00 +0530 Wed, 30 Aug 2017 07:35:01 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=347172 Service tax liability had to be determined on the actual nature of the contracts and billing records, because the record showed that different portions of work were separately classified and taxed under Site Formation Service, Commercial or Industrial Construction Service, and works contract service. Abatement under Notification No. 1/2006-ST could not be denied merely because Cenvat credit on capital goods had been taken, and the matter required fresh examination of service classification and tax payment. Wrong availment of excess Cenvat credit on capital goods, however, attracted interest for the period of wrongful availment until the credit became available or reversible. The dispute was remanded for reconsideration. Case-Laws Service Tax Thu, 27 Jul 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=347172