2023 (10) TMI 883

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....jit Biswas, Advocate for the Appellant Mr. P. K. Ghosh, Authorized Representative for the Respondent ORDER PER R. MURALIDHAR : The Appellant is providing Erection Commissioning and Installation service and Commercial or Industrial Construction, Maintenance or Repair and Execution of Works Contract Service. After scrutiny of ST-3 Returns, it was noticed that the Appellant has not fully ....

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....vail the Cenvat Credit. The Learned Counsel also submits that these details were not properly considered by the lower authorities while confirming the demand. 3. The Learned AR reiterates the findings of the lower authority and submits that the Appellant has contravened the provision by simultaneously availing the abatement as well as utilizing the Cenvat Credit. 4. Heard both sides and peru....

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.... Authority as to whether verification was carried out for the statements submitted by the Appellant. 7. The Adjudicating Authority in Para 17 has held that the nature of Service Tax provided falls under the category of 'completion and finishing services'. He has held as under:- "17. As discussed above, the nature of service provided by them comes under the category of completion and fi....

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....tatements filed by the Appellant, wherein they have bifurcated the contracts on which Cenvat has been taken and contracts wherein, no Cenvat was taken. These details should be verified and detailed order is required to be passed on this count while passing the order. 11. Further, the Appellant should be given opportunity to file documentary evidence towards the nature of service provided by the....