2024 (7) TMI 617

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....ervices namely Maintenance and Repair Services and Supply of Tangible Goods Services attracts full rate of service tax but the works contract service is chargeable to tax at the abetted rate of service tax. The appellant has provided works contract services in 2008 mainly to EPCO. The show cause notice was issued demanding the Service Tax with full rate on entire value without considering the nature of services provided by the appellant. 2. Shri Abhishek Doshi, Learned Chartered Accountant appearing on behalf of the appellant at the outset submits that the adjudicating authority has not considered the nature of service i.e. works contract, according to which the total tax liability shall reduce substantially. He submits that the appellant ....

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....t the appellant is eligible for Cenvat credit of Rs.16,01,736/- for the period 2008-09 to 2012-13. He also refers to the working sheet of Cenvat credit enclosed with this appeal. The adjudicating authority has rejected the claim of Cenvat on the ground that the invoices have not been submitted and only the list of invoices has been submitted. He further submits that the appellant have paid an amount under VCES. He has given calculation chart of the total tax liability. In support of his submission, he also place reliance on various following judgments:- M/s. T.M.P. Manoharan & Co. V Commissioner of Central Excise Service - Tax Appeal No. 41840 of 2014, FINAL ORDER NO. 40962 / 2023 (Chennai - CESTAT) Shri K. Mayakrishnan v Commissioner o....

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....rds. We find that the appellant's submission carries strong force. As regard their claim that the service which they have provided is in the nature of works contract service. However, the Learned Commissioner has not properly examined the entire fact that whether the service was provided along with material or otherwise and other criteria required for classifying the service as works contract services. We further find that the adjudicating authority has denied the Cenvat credit on the ground that appellant have not submitted the input service invoices. However, the appellant had submitted before the adjudicating authority, the list of invoices, on which Cenvat credit was claimed. It was incumbent on the Learned Commissioner to call for the ....