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2009 (10) TMI 66 - CESTAT, NEW DELHICenvat Credit while availing exemption / abatement under notification no. 01/2006 dated 1.3.06 - Consulting Engineer Service under Section 65(31) read with Section 65(105(g) , Commercial & Industrial Construction Service under Section 65(25b) read with Section 65(105) (zzq) and Erection Commissioning or Installation Service under Section 65(39a) read with Section 65(105)(zzd) - Commissioner has held that the appellants are not eligible for the benefit of Notification No.1/06-ST dated 1.3.06 which was subject to the condition that no credit should be taken on the input service. Based on the above, the Commissioner has confirmed the demand of Rs.5,69,45,194/- along with interest and imposed penalties under various Sections – held that – since the order of commissioner is a non speaking order, not addressing various issues raised by the appellant – matter remanded back
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