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2014 (5) TMI 536 - AT - Service TaxWaiver of pre-deposit of Service Tax - CENVAT Credit - Revenue disputes the said fact alleging that they have not rendered civil construction services, but rendered only installation and commissioning services for which they have availed CENVAT Credit on the inputs - benefit of Notification No.15/2004 and 1/2006-ST dated 01.03.2006 - Held that:- Prima facie, we find that the conclusion of the ld.adjudicating authority rests on a letter issued by M/s.NTPC dated 23.11.2011. We also find that after completion of the adjudication proceeding, the Appellants had also obtained a letter from M/s.NTPC, whereby, it is clarified that the services rendered by the Appellant to them against the contract dated 29.03.2004, comprises of both installation services as well as construction services - deduction on account of advances claimed by the Appellant also needs to be scrutinized. At this stage, the offer made by the Ld.Sr.Advocate for the Appellant seems to be reasonable, consequently, we direct the Appellant to deposit Rs.20.00 Lakhs within a period of eight weeks from today and report compliance directly to the Ld.Commissioner. The Ld.Commissioner after recording compliance would proceed with the adjudication afresh taking into consideration the evidences on record and also the evidences that may be placed by both sides - Matter remanded back to commissioner (appeals) after granting stay partly.
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