9911796707
TMI Blog2009 (10) TMI 563X X X X Extracts X X X X X X X X Extracts X X X X ..... , Jaipur, has been dismissed. By order dated 23rd November, 2007, the Joint Commissioner, Jaipur, had confirmed the demand of Cenvat credit amounting to Rs. 13,15,295/- along with interest in terms of Rule 14 of the Cenvat Credit Rules, 2004 and imposed penalty of Rs. 10,000/- under Rule 15(3) of the said Rules. 3. The appellants challenge the impugned order mainly on two grounds, firstly, that the service provided in the matter in hand was after 10-9-2004 and secondly, that the point raised by the appellants that the same was in the nature of construction service has not been properly appreciated by the authorities below before arriving at the finding about the liability of the appellants to pay the said amount. The learned advocate ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ing that the services in respect of the invoices dated 29-9-04, 23-9-04 and 20-9-04 were 'completed' after 10-9-2004. However, from the invoices issued by the service provider, I observe that the service provider had provided services of 'Erection & Commission' to the assessee and the services were started much before 10-9-2004 and the service provider had even taken advance payments in parts at different occasions on completion of part services much prior to 10-9-2007. It was only on completion of the work after that the service provider issued final invoices in September, 2004. From these facts, it is evident that the services in question were received by the assessee prior to 10-9-2004. The assessee has not been able to prove that the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ned DR, discloses that, the same was issued on 28th September, 2004 and specifically relates to the work which has been described as under : "Being running account bill raised for structural work done" The service provided thereunder is described in the invoice as under : DESCRIPTION Total value of bill raised as per annexure enclosed. Service Tax @ 10% (33% of Rs. 39,50,000.00 = Rs. 46,03,500.00). Educational Cess @ 2% on Service Tax. BASE VALUE Less : 10% Advance against BG 10% on Mechanical Completion 5% on Capacity Performance 12% payable on placement 2% payable on alignment 1% payable on final painting Now 60% CLAIMED AGAINST THIS RA BILL 6. The invoice also relates to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... emand in that respect by the Department cannot endure to the benefit of the appellants when it is the case of the appellants that the service provided under invoice dated 28th September, 2004 was exclusively after 10th September, 2004. Considering the nature of the work, the description of the service provided, it is difficult to accept the contention on behalf of the appellants that all such services could have been rendered only after 10th September, 2004 and, therefore, prima facie, we do not find any fault with the finding arrived at by the authorities below. 8. The learned advocate for the appellants also made reference to the certificate of the Civil Engineer stating that the same discloses that the service was provided only af ..... X X X X Extracts X X X X X X X X Extracts X X X X
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