2014 (9) TMI 489

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....ed Accountant For the Respondent : Shri J. Nagori, A.R. ORDER Per : Mr. H.K. Thakur; This stay application and appeal has been filed by the appellant against OIA No. AHM-SVTAX-000-APP-012-14-15 dated 21.04.2014. The first issue involved in this proceeding is whether appellant is eligible for abatement of duty in terms of Notification No. 1/2006-ST dated 01.3.2006 when service tax credi....

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....e argued that there were two contracts which the appellant entered with M/s. Astral Polytechnic Limited, one contract was dated 26.02.2010 and the other contract was entered on 12.10.2010. That the lower authorities have wrongly held that the Works Contract Composition Scheme under contract dated 12.10.2010 cannot be availed for the ongoing projects. It was his case that Commissioner (Appeals) has....

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.... therefore strongly defended the orders passed by the lower authorities. 4. Heard both sides and perused the case records. On the issue of taking of cenvat credit on the common input services, appellant is of the view that though the credit on common input services was taken but the same was not utilised while discharging duty liability under Notification No. 1/2006-ST. It is observed from the ....

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....r this reason, the matter is required to be remanded back to the first appellate authority. As the issue lies in a narrow compass, therefore, after allowing the stay application, appeal itself is taken up for disposal. 6. Regarding taking of cenvat credit on common services used for providing taxable services for which benefit of Notification No. 1/2006-ST is availed, prima-facie, appellant doe....