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2009 (8) TMI 381

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..... on No. 1/2006-ST, dated 01.03.2006, which denied by the department 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. In the light of the decision of SMP Constructions (P.) Ltd. v. CCE&C 2009 -TMI - 35010 - CESTAT, AHMEDABAD held that benefit of notification is applicable, thus allow the ap .....

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..... me 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 is not available, if the Cenvat credit has been availed. 2. It is the appellant s contention that the benefit of the notification was availed in respect of those contracts where no credit was availed. 3. We .....

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..... ontract, they are availing the Modvat credit. We, prima facie, agree with the learned advocate that the construction services provided to the customer A can be extended the benefit of notification if the conditions are satisfied, even if such conditions are not satisfied, if such conditions are not satisfied, in respect of the service provided to another buyer B . (p. 361) 4. In view of the above, .....

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