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2015 (7) TMI 855
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....al, Advocate, for the Appellant. Shri Govind Dixit, AR, for the Respondent. ORDER Stay application along with appeal has been filed against Order-in-Appeal No. 146/CE/Appl/Noida/2013, dated 30-7-2013 in terms of which their appeal against Order-in-Original dated 19-2-2013 was rejected for failure to pre-deposit 50% of the Service Tax amount of Rs. 23,87,585/- within 15 days as per ad inte....
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....n view of the nature of the issue involved, with the consent of both sides, we take up the appeal itself waiving the requirement of pre-deposit. 4. It is seen that the appellants started classifying the service rendered by them under works contract service with effect from 1-6-2007 and started availing of the Composition Scheme. The adjudicating authority denied such re-classification on t....
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....;-vis the definition of various services as applicable on the date of rendition of service. The Board's circular dated 4-1-2008 is in disharmony with law to the extent it holds that with effect from 1-6-2007 the classification cannot be changed for ongoing projects even if the service rendered is more specifically covered thereunder. Thus even if the classification of service prior to 1-6-2007 in ....
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....be pointed out that the said notification does not debar availment of Cenvat credit on input services. 5. In the light of the foregoing we allow the appeal by way of remand of the case to the primary adjudicating authority for de novo adjudication inter alia with the following directions : (1) With effect from 1-6-2007 the classification of the service rendered w....