TaxTMI 
TaxTMI 
2022 (9) TMI 798
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....oss value of service. They cannot opt for the Notification No. 1/2006- ST for remaining contracts. Accordingly, denying the exemption or Notification No. 1/2006- ST demand of service tax was raised. 2. Shri Vinay Kansara, Learned Counsel appearing on behalf of the appellant submits that the very same issue in appellant's own case has been decided by this Tribunal vide order No. A/11599/2018 dated 01.08.2018. Therefore, the impugned order is not sustainable and he request that appeal be allowed. 3. Shri Dharmendra Kanjani, Learned Superintendent AR appearing on behalf of the revenue reiterates the findings of the impugned order. 4. Considering the submissions made by both the sides and perused of the records, we find that the issue in the appellant's own case has been settled by this Tribunal vide final order No. A/11599/2018 dated 01.08.2018. The order is reproduced below: 4. Sh. Amit Mishra Ld. Deputy Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. He submits that the exemption is available to service provider therefore, once they have opted not to avail exemption Notification No. 1/2006-ST, in some of the contra....
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....aken under the provisions of the CENVAT Credit Rules, 2004; or (ii)the service provider has availed the benefit under the notification of the Government of India in the Ministry of Finance (Department of Revenue), No. 12/2003-Service Tax, dated the 20th June, 2003 [G.S.R. 503 (E), dated the 20th June, 2003]. From the above Notification, it is clear that the service of commercial or industrial construction is exempted subject to condition given in second proviso of Notification particularly Clause (i). On plain reading of the said provision it is clear that the Notification is not applicable in case where the cenvat credit in respect of inputs or capital goods or input services used for providing such taxable service has been taken. In the present case the appellant in respect of the service on which Notification No. 1/2006-ST availed, admittedly not availed cenvat credit in respect of input or capital goods or input services used in providing such taxable services. Therefore, the condition of the Notification was complied with, merely in some of the contract the appellant had availed the cenvat credit, and the same has no effect on the service where the exemption ....
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.... entry in column (5) of the said Table, of the gross amount charged by such service provider for providing the said taxable service, subject to the relevant conditions specified in the corresponding entry in column (4) of the Table aforesaid : S. No. Sub-clause of clause (105) of Section 65 Description of taxable service Conditions Percentage 1. .. 7. (zzq) Commercial or industrial construction service. This exemption shall not apply in such cases where the taxable services provided are only completion and finishing services in relation to building or civil structure, referred to in sub-clause (c) of clause (25b) of Section 65 of the Finance Act. Explanation. - The gross amount charged shall include the value of goods and materials supplied or provided or used by the provider of the construction service for providing such service. 33 Provided that this notification shall not apply in cases where, - (i) the CENVAT credit of duty on inputs or capital goods or the CENVAT credit of service tax on input services, used for providing such taxable service, has been taken under the provisions of the Cenvat C....
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....ot refer to or stipulate any such conditions. Therefore, the benefit of these notifications can be availed by any assessee so long as he satisfies the terms .and conditions specified therein, irrespective of the fact whether he is centrally registered or not. Centralised registration is only a facility for accounting purposes and filing of the returns and the same has nothing to do with the availment of benefit under an exemption notification. 4.4 The next issue for consideration is in a case/contract where abatement benefit is availed under Notification 15/2004 or 1/2006, without taking CENVAT credit on inputs or capital goods or input service and service tax liability is discharged on the reduced value, whether for the purpose of discharge of service tax liability, accumulated CENVAT credit arising from some other case/contract can be utilised or not. In our view, there is no such bar or restriction/prescribed in the notification. The notification only stipulates that in respect of a case/contract, where abatement is availed, no CENVAT credit on inputs, capital goods or input services shall be taken. So long as this condition is satisfied, abatement is permissible. Disch....