TaxTMI 
TaxTMI 
2026 (10) TMI 310
X X X X Extracts X X X X
X X X X Extracts X X X X
....ing the pumps on payment of duty. On occasions they were supplying various motors of the pumps procuring from the market (Crompton Grives & Ors) and directly supplying from the manufacturers place to consignee's place on payment of excises duty Sales etc as charged by the manufacturer. The appellant did not take any credit of such duty paid on the Motors. The appellant was also providing taxable services viz. Consulting Engineering Services, Erection, Commissioning & Installation Services and was pay Service Tax availing the abatement in terms of Notification No. 1/2006-ST dated 1/3/2006. Everything was reflected in the Books of Accounts and in the Returns submitted from time to time. The Officers of the Department during the c....
X X X X Extracts X X X X
X X X X Extracts X X X X
.... 1.7.2012 by omitting the same but introducing into the negative list under section 66D of the Finance Act, 1994 but ultimately the trading was brought into the exempted service w.e.f. 13/4/2016 and therefore, appellant was not liable for making payment of any Service Tax on trading for not maintaining separate account. Regarding the abatement the appellant submitted that they were not taking any credit on inputs but had taken credit on some input services, the accounts for which was impossible to maintain. The input services like Telephone Service, Security Service, Maintenance of Computers etc could not be segregated and as such the abatement cannot be denied. The demand was also barred by limitation. The case was emanated from s....