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2014 (12) TMI 917 - AT - Service TaxWaiver of pre-deposit of Service Tax - Availment of CENVAT Credit on pure service contract and scheme of abatement in other cases - maintenance and Repair, Erection, Commissioning and Installation services and Commercial or Industrial Construction service - Held that:- Applicant could able to show before us referring to sample work orders that there were pure service contracts and also contracts where services coupled with supply of material are provided. Prima facie, we find that the applicant had been claiming abatement under Notification No. 1/2006-ST dated 1/3/2006, in those cases only where alongwith services, they have supplied materials to their clients. The Ld.Advocate before us submitted that in their reply to the show cause notice, they have enclosed a statement, contract wise, explaining elaborately that in relation to composite contracts, they have availed abatement but did not avail CENVAT Credit; whereas for contracts rendering services only, they availed CENVAT Credit on the input services. It is his submission that Ld. Commisssioner, nowhere, has recorded any contrary observation to the said statement. Regarding the eligibility of CENVAT Credit on Pure service contract and abatement on composite services under Notification No. 1/2006-ST dated-1/03/2006 simultaneously, prima facie, we find it is covered by the decision of this Tribunal in the case of SMP Constructions Pvt. Ltd (2009 (6) TMI 80 - CESTAT, AHMEDABAD). In the result, we are of the view that the applicant could able to make out a prima facie case for total waiver of dues adjudged - Stay granted.
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