2013 (4) TMI 272

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....mm(AR) Per: Ashok Jindal: Appellants are in appeal against the impugned order confirming the service tax demand of Rs. 14,28,30,465/- along with interest and equivalent penalty under Section 78 of the Finance Act,1994. 2. Heard both sides. 3. After hearing both sides at length we are of the opinion that the matter can be disposed at this stage. Therefore, we waive the requirement of pre-deposi....

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....33% of the total receipts against this services. With regard to 'Work contract services', the appellant are availing input/input service credit and discharging their service tax liability without claiming any benefit of Notification. During the impugned period, appellant utilised the CENVAT credit account for discharging their service tax liability under the 'Commercial or Industrial Construction ....

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....ralized CENVAT account for payment of impugned services. Therefore, demand of Rs. 5,42,11,275/- is not sustainable. He further submitted that although the applicant has mentioned in their service tax returns that they are not maintaining separate account, factually the statement made in ST-3 returns is incorrect. In fact, they are maintain separate account project-wise and they can product the acc....

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....ustainable in the light of the decision of the tribunal in Bharat Heavy Electricals Ltd. vs. CCE (supra) wherein it was held that the appellant are entitled to utilize centralized Cenvat credit for payment of service tax for the service availed under the category of 'Commercial or Industrial Service' and 'Construction of Complex Services'. 8. The other contention of the ld. counsel is that they a....