2014 (12) TMI 917

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y, Supdt. (A.R.) JUDGEMENT Per DR.D.M. MISRA This is an application filed seeking waiver of pre-deposit of Service Tax of Rs. 67.06 Lakhs and equal amount of penalty imposed under Section 78 of the Finance Act, 1994. 2. At the outset, the Ld. Advocate for the applicant Shri J.P. Khaitan submits that during the relevant period i.e. from October, 2008 to March, 2010, the applicant had undertaken....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ey choose to discharge service tax, at the applicable rate, after availing CENVAT Credit, in relation to pure service contracts. He submits that there is no provision under the Finance Act, 1994 which debars them in availing the benefit of CENVAT Credit in relation to pure service contracts and benefit of abatement under Notification No. 1/2006-ST, for composite contracts. In support, he has refer....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... notification, the job that the applicant were executed would not fall under the scope of finishing services. 3. Ld. A.R. for the Revenue on the other hand submits that the applicant had failed to adduce evidences before the adjudicating authority in establishing the fact that for work orders where abatement had been claimed, they had not availed CENVAT Credit on input services used in rendering ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....er Notification No. 1/2006-ST dated 1/3/2006, in those cases only where alongwith services, they have supplied materials to their clients. The Ld.Advocate before us submitted that in their reply to the show cause notice, they have enclosed a statement, contract wise, explaining elaborately that in relation to composite contracts, they have availed abatement but did not avail CENVAT Credit; whereas....