2009 (6) TMI 80

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....MURTHY, TECHNICAL MEMBER Vinay Kansara for the Appellant. Sameer Chitkara for the Respondent. ORDER Mrs. Archana Wadhwa, Judicial Member. - Vide his impugned order, the Commissioner has confirmed the Service Tax of Rs. 60,42,262 along with confirmation of interest and imposed penalty under section 76 of the Finance Act, 1994, on the findings that the appellant who is a provider of serv....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....nvat Credit was available and no such abatement is being claimed by them in respect of those contracts. In a nutshell, the appellant's stand was that they are availing the benefit of Notification in respect of some of the contracts providing such services where no credit is being availed and in some other contracts with other buyers providing such services, Modvat credit is being availed but no cl....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ifferent buyers, by itself does not mean that benefit cannot be claimed in respect of contracts where such conditions stand satisfied. 3. Opposing the above arguments of the learned advocate, Shri Sameer Chitkara, learned SDR draws our attention to the proviso to the notification, debarring the extension of abatement where the credit of duty paid on the input has been availed. In any case, he s....