TaxTMI 
TaxTMI 
2019 (2) TMI 1101
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....hri Sandeep Kumar Singh, Deputy Commissioner (AR), for Respondent ORDER Per: Archana Wadhwa After hearing both the sides, we find that the appellant was engaged in providing various services under the category of 'Works Contract'. They were also providing certain services like Road, Construction etc., which are exempted from payment of Service Tax. They were availing the Cenvat credit in res....
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....ey have opted for the said scheme. As per the appellant, there was no requirement to separately file such option and the very fact that the Revenue was made aware of payment of due tax in terms of composition scheme, itself is a fact reflecting upon the appellant's option. 4. On the said issue, we agree with the learned Advocate. The effect of exercising the option to pay tax in terms of composit....
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....sue in favour of the assessee. 5. A further dispute arises as regards availment of input tax credit. Revenue has contended that inasmuch as, the appellant has availed composition scheme, it was not permissible to avail the Cenvat credit. Learned Advocate appearing for the appellant submits that the said credit was reversed by them, thus leading to a situation as if no credit was availed. Though ....
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....as no where connected with any service. The said issue, according to learned Advocate also stands decided by the Tribunal in the case of SMS Infrastructure Ltd. Vs Commissioner of Central Excise, Nagpur reported as 2017 (47) STR 17 (Tri.-Mumbai). 7. At this stage, we note that almost all the issues stands decided by one or other order of the Tribunal or of other judicial forum. The same are requi....