2020 (1) TMI 589

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....Ms.Shreyashi Ghosal, Advocate for the Appellant Shri S.Mukhopadhyay, Authorized Representative for the Respondent ORDER PER S.K.MOHANTY : Being aggrieved with the impugned order dated 24.07.2014 passed by the Ld. Commissioner of Service Tax, Kolkata, both the Revenue as well as the Assessee-Appellant, have preferred these appeals before the Tribunal. 2. Revenue has assailed the impugned ....

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....s Service" defined under Section 65 (105)(zzzzj) of the Finance Act, 1994, inasmuch as the effective control and possession of the equipments were all along rest with M/s BHEL and the same were never transferred to the assessee-appellant. 3. Heard both sides and perused the records. 4. On careful examination of the case records, more specifically the observations recorded by the Ld.Adjudicatin....

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....ew that at this juncture, we cannot re-appreciate the arithmetical accuracy of the proposed demand of recovery, which has been adequately dealt with by the Ld.Adjudicating Authority. Thus, we do not find any infirmity in the impugned order, so far as the Ld.Adjudicating Authority has dropped the proposed demand of Rs. 65,86,87,931/-. In so far as the proposed demand for denial of cenvat benefit an....

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....ew. Hence, we are of the opinion that dropping of proposed cenvat demand of Rs. 27,62,90,512/- in the impugned order is in inconformity with the statutory provisions. 5. In so far as the appeal of the Assessee-Appellant is concerned, we have examined the relevant contract entered into between it and M/s BHEL. The terms of the contract clearly suggest that the equipments are to be used for execut....