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2019 (6) TMI 1596 - AT - Service TaxCENVAT Credit - input services - providing of Construction Services other than Residential Complex including Commercial/ Industrial Building or Civil Structures - entitlement to abatement as provided by Notification No 1/2006-ST - HELD THAT:- The measure amounts received by the appellants i.e. ₹ 4,98,92,896/- was against the services provided by the Appellant under the category of “Commercial and Industrial Construction” services was in respect of the services provided by the Appellant to TNEB, Tuticorin during the period prior to 07.04.2012. It is admitted fact by the Commissioner that Appellants had taken the Centralized Registration in respect of the services provided under this category only from 20.04.2012. In respect of the Service provided by the Appellants from Tuticorin, they were having separate registration AAKCS7579PSD021 for providing taxable services under the category of “Maintenance or Repair Services, Construction Service In Respect of Commercial or Industrial Buildings and Civil Structures” in Tuticorin. For the services rendered in Tuticorin, appellants had filed ST-3 return without claiming any CENVAT Credit - Thus we are not in position to agree with the conclusion arrived by the Commissioner, that the demand is in respect of the Construction of Commercial or Industrial Complexes in respect of the major portion of demand. For the period after 20.04.2012, when the appellants had shifted and obtained registration under the category of “Construction of Commercial or Industrial Complexes” in their Centralized Registration at Nagpur, they have not taken any CENVAT Credit. Commissioner has himself rendered the finding that they had taken the disputed credit during the period October 2010 to March 2011. Thus the appellants had not availed any CENVAT Credit during the period after 20.04.2012 - appellants had not taken credit in respect of inputs or input services for rendering the services under the category of “Construction of Commercial or Industrial Complexes”. The benefit of abatement under Notification No 1/2006-ST is admissible subject to the condition imposed. Appeal allowed - decided in favor of appellant.
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