2019 (1) TMI 567

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....(Advocate) for the Appellant (s) Shri Mohd. Altaf (Asstt. Commr.) (A.R.) for the Revenue ORDER Per Mrs. Archana Wadhwa: The appellant are engaged in providing services of "construction of residential complexes" and is registered with the Service Tax department. During the period July 2012 to March 2014 they availed the benefit of abatement of 75% in terms of Notification No.26/2012 and....

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....vat credit stand accepted by the adjudicating authority in his impugned order, but it seems that the benefit has not been extended to the assessee on the ground that the Notification has to be interpreted strictly and inasmuch as the same does not allow the credit to be availed, the demand was confirmed. We note that the fact that the appellant reversed the Cenvat credit along with interest doe....

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....otification has to be extended to the assessee. We hold accordingly and set aside the demand on the said count along with setting aside of penalty. Further demand to the extent of Rs. 11.15 Lakhs stand confirmed against them by denying the benefit of Cenvat Credit availed on the scaffoldings. The appellant have claimed the credit on the said scaffoldings, as capital goods. The Revenue's content....

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....ings under chapter 73. Admittedly the definition of capital goods provided under Cenvat Credit Rules excludes chapter 73 from its ambit. The mere fact that in the case of Cinda Engineering (supra), the scaffoldings were considered to be capital goods will not help the assessee inasmuch as the Cenvat Credit has to be considered in the light of the definition of capital goods provided under the Cenv....