Home Case Index All Cases Service Tax Service Tax + AT Service Tax - 2009 (6) TMI AT This
Forgot password New User/ Regiser ⇒ Register to get Live Demo
2009 (6) TMI 80 - CESTAT, AHMEDABADConstruction services in respect of commercial or industrial buildings, and Civil structures – benefit of abatement of 67% - Notification No. 1/2006-ST, dated 1-3-2006 - The said abatement stand denied to the appellant on the ground that in respect of the some of their contracts entered into with the buyer, they have availed the Cenvat credit on duty paid on the raw material whereas in terms of proviso to Notification No. 1/2006-ST, the abatement was not available, if the Cenvat Credit has been availed – held that - Each and every service of commercial or industrial construction provided by the assessee has to be examined for the purpose of extending the facility in terms of Notification No.01/2006. As explained by the learned advocate, wherever such service is being provided by the appellant, that the raw material of their buyers, the claim of abatement and wherever the raw material is required to be used by them, as per contract, they are availing the Modvat credit – stay granted unconditionally
|