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2017 (7) TMI 197 - AT - Service TaxCompletion and finishing activity - benefit of N/N. 1/2006-ST dt. 1.3.2006 - activity of laying of synthetic/wooden flooring in various sports stadium - Whether the benefit of CENVAT Credit can be extended to the appellant in case they are denied the benefit of N/N. 1/2006-ST.? - Held that: - In the event that the benefit of notification No. 1/2006-ST is denied the appellants would be clearly entitled to the cenvat credit irrespective of the fact that they have not claim it earlier while claiming benefit of Notification No. 1/2006-ST. The demand confirmed on this is therefore set aside and matter remanded to the original adjudicating authority to examine the detail account submitted by the appellant - matter on remand. Whether appellant are liable to service tax in respect of services provided to Shri Sathya Sai Health and Education Trust, Government of Maharashtra in respect of Balewadi Stadium for Commonwealth Youth Games and Delhi Development Authority? - Held that: - Tribunal in the case of Anand Construction Co. [2013 (3) TMI 250 - CESTAT MUMBAI] relying on the Circular No. 80/10/2004-ST dt. 17.9.2004 held that no tax can be demanded under the head of commercial or industrial construction in respect of services provided for construction of sports complex for Government of India and for charitable institution - appeal allowed. Appeal allowed in part and part matter on remand.
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