2018 (9) TMI 654

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....ve availed CENVAT credit on some inputs and also the value of some consumables was not included in the gross value of the service. The proposed demand of service tax was dropped by the Original Authority. However in the revision under section 84 of Finance Act, 1994, the commissioner set aside the Order in Original, and confirmed the demand, therefore the present appeal. 2. Sh. Aditya Tripathi Ld. Counsel appearing on behalf of the appellant submits that as regard the condition of non-availment of CENVAT, though they have initially availed the CENVAT credit on some consumables used for the service of Erection, Installation and Commissioning, but before SCN they reversed the credit by making payment in cash through Challan. Therefore, the....

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.... and the bill raised by appellant placed at page No. 63 and 64 respectively in the appeal paper, therefore, the submission of the Ld. Counsel is false. 4. We have carefully considered the submission made by both the sides and perused the records. We find that the Revenue denied the exemption Notification No. 19/2003-ST and 01/2006-ST on the ground that the appellant have violated the condition inasmuch as they have availed CENVAT credit on some consumables and also not included the value of certain material used in providing service of Erection, Installation and Commission. We find that the submission of the Ld. Counsel that they have included the value of goods is apparently false and incorrect on the face of the records, in this regard....

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.... Date 27/11/2006. Qty. Nos / Kgs Rate be To 284/00 Desived Pear's ma CRIL mouse HISPOR PPGI Corrugated Root cheg Thickness: 0.5 mm. Zostallation of Roofing sheet. Supply of floshings Ridges, capping Znstallation of accesories with Hilti Screw 54/00 persp.mn 10/00 Runmis mta. $4/00 FOR POR *NOTE PAYMENT ENQUIRY WEDNESDAY & SATURDAY ONLY LA Sales Tax Excise Duty Payment C. S. T. No. G.S. T. No. ECC Code No. Ex. Reg. No. Range Division Collectorate NOTE at our shen No. 1129 GIDC POR. (Within) 15 to 25 Days) As applicable / Form - 19/From -40 / Inclusive As applicable 50,000/ Advance Balance against performa CST No.: GUJ99946474 ....