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2015 (7) TMI 715 - CESTAT KOLKATA

2015 (7) TMI 715 - CESTAT KOLKATA - TMI - Waiver of pre deposit - Works Contract service - utilization of CENVAT Credit - Held that:- Commissioner has confirmed the demand on the ground that the appellant could not place before him necessary evidence to establish that the accepted tax liability has been discharged. The appellant, on the other hand, before this forum for the first time, produced certain documents/evidences including payment by utilizing CENVAT Credit, in support of their claim of .....

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312/2015 - Dated:- 18-6-2015 - DR.D.M. MISRA AND DR. I.P. LAL, JJ. For The Appellant : Dr. Samir Chakraborty, Advocate, Sri Abhijit Biswas, Advocate For The Respondent : Sri S. Sharma, Commissioner (A.R.) ORDER Per DR.D.M. MISRA Heard both sides and perused the records. 2. The applicant is a public sector undertaking. The present application is for waiver of pre-deposit of Service Tax of ₹ 21.19 Crores and equal amount of penalty. 3. Prima facie, we find that even though the Service Tax li .....

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ioner during the course of adjudication. 4. On the other hand, the Ld. A.R. (Commissioner) for the Revenue submits that at this stage, without due verification it is difficult to accept about the said claim of payment of service tax; also CENVAT Credit is not admissible on the inputs in view of the stipulation contained in Notification No. 32/2007-ST dated-22 May, 2007 when option is exercised under Works Contract (Composite Scheme) for payment of Service Tax. However, he fairly accepts that the .....

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