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2014 (5) TMI 800
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....rmod Kumar, JC (AR) JUDGEMENT Per: Mathew John; The applicant is engaged in the business of Commercial and Industrial Construction services. In respect of certain projects, they availed abatement under Notification No. 15/2004-ST and under Notification No. 1/2006-ST (for different periods) and paid service tax only on 33% of the gross receipts. On certain other projects, they availed Cenv....
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.... mainly on the ground that some of the inputs and capital goods used by the applicant were capable of being used in both the type of projects i.e. those for which abatement was claimed and cenvat credit not claimed and those for which abatement was not claimed but Cenvat credit was claimed. Further it is held that the applicant did not prove that they had not taken any credit on any inputs used in....
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.... proof that the same items were not used in other projects amounts to asking to prove non-existence of a fact without the Revenue leading any evidence to suggest existence of the fact in dispute. 3. Considered the submissions on both sides. Prima facie, we find that abatement can be extended with respect to each project for which conditions in the notification are satisfied rather than all proj....