TaxTMI 
TaxTMI 
2008 (10) TMI 118
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.... are that the applicants herein was engaged in providing construction services, i.e. construction of commercial and industrial building, residential complexes and civil structures as defined in Section 65 of the Finance Act, 1994. 3. The lower authorities while scrutinizing the records for the period September 2004 to September 2006 found that the applicants had availed the credit of Rs. 3.92 lakhs on the outward freight and has claimed abatement of 67% of the gross value in terms of the Notification No. 1/06-S.T., dated 1-3-2006 for the period March 06 to June 2006. The authorities found that the applicant had availed Cenvat credit on the amount of inputs services provided to them during the period March 06 to June 06. Finding that the ap....
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....vice providers during the period March 2006 to June 2006 and utilized the credit for the services rendered by them prior to 1-3-2006. It is also his submission that the entire service tax credit taken by them was Rs. 19.62 lakhs and they have reversed this credit immediately on being pointed out by the authorities. It is the submission that for a credit of Rs. 19.62 lakhs, the company of the applicant status will not like to forgo the benefit of 67% of the abatement and pay the service tax to the tune of Rs. 9.74 crores. He places reliance on the decision of the Principal Bench of the Tribunal in the case of Sachdeva Roadlines (P) Ltd. v. Commissioner of Service Tax, Delhi, as reported at 2008 (11) S.T.R. 519 (Tri.-Del). It is his submissio....
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....ention in this case is regarding the credit availed to the benefit granted under Notification No. 1/06, dated 1-3-2006. The said notification grants an abatement of 67% of the value and the services provided by the applicant, with a condition, which is as under:- "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 Credit Rules, 2004." (ii)....... 9. We find that the said Notification was issued from 1-3-2006. The earlier Notification No. 15/04-S.T., dated 1-9-2004 had also similar condition, which is as under :- "Provided t....