2023 (6) TMI 845 - CESTAT AHMEDABAD

Benefit of abatement under N/N. 01/2006 dated 01.03.2006 on Commercial Construction Service - benefit denied on the ground that assessee had taken cenvat credit of service tax on input services used for providing commercial or industrial construction service (CICS) - HELD THAT:- To check that whether the respondent assessee has availed cenvat credit on input or input services or capital goods used in providing Commercial Construction Service, it is a matter of fact which needs to be verified from the statutory record of the service tax as well as the Financial Accounts of the respondent assessee. The Adjudicating Authority has physically verified the ST-3 return for the relevant period. He has also taken a chartered accountant certificate in lieu of the verification wherein whether the cenvat credit on the input and input service and capital goods is availed by the respondent assessee or not for basically making them enable to avail the benefit of abatement under Notification No. 01/2006 dated 01.03.2006. The department in its appeal memo has not mentioned anything to disprove the decision reached by the adjudicating authority of dropping the demand as the basic allegations in the show cause notice were not supported by any evidences.

It is a matter of record that the adjudicating authority has verified statutory return like ST – 3 return as well as qualified Chartered Accountant has verified and given certificate to the Adjudicating Authority.

The adjudicating authority has correctly reached at the conclusion that input or input services cenvat credit has not been availed by the respondent assessee while performing the Commercial and Industrial Construction Service - the appeal is without any merit and therefore, deserves to be dismissed.