2016 (7) TMI 1076

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.... Afcons Infrastructure Ltd., were engaged in projects on turnkey basis as well as projects undertaken on supervision and labour cost basis. In respect of projects undertaken on turnkey basis, the appellants were availing benefit of Notification No.1/2006. In respect of a project undertaken on supervision and labour cost basis, the appellants availed CENVAT Credit. A demand show-cause notice was is....

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....nly in respect such taxable services on which the benefit of Notification No. 1/2006-ST has been availed and not in respect of other services in respect of which Notification No. 1/2006-ST has not been availed. He further relied on the decision of the Tribunal in the case of Bharat Heavy Electricals Ltd. 2014 (34) STR 430 (Tri-Mum), wherein the Tribunal has, in a similar circumstance, interpreted ....

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....he aforesaid Notifications would not be available. In a case where the CENVAT credit on input/input service is not taken then the benefit of abatement would be available. The Notification uses the expression in cases where . In other words, the Notification does not stipulate that in all cases, the condition of non-availment of CENVAT credit should be satisfied uniformly without exception. Therefo....

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....ere is no stipulation in the Notification that the option to avail/non-avail CENVAT credit has to be exercised uniformly in respect of all the contracts executed by the assessee. It is for the assessee to choose which formulation he wants to follow in a given contract." In view of the above, it is clear that the appellants can avail Notification No. 1/2006-ST, so long as in respect of such projec....