TMI Blog2015 (10) TMI 227X X X X Extracts X X X X X X X X Extracts X X X X ..... r providing such taxable service, had been taken under the provisions of Cenvat Credit Rules, 2004. It is not in dispute that the applicant had availed the credit in respect of the entire services. A lump-sum price was agreed upon for the total Project pertaining to the work of ‘Commercial or Industrial Construction Service’, he observed that as per Bills of Entry and shipping bills in the contract, it was agreed that the Notice would raise the bill for break-up of the contract price, phasewise and itemwise. The Bills of Entry/shipping bills of the contract did not have the provision for raising bills separately, showing the value for construction of roads, bridges, residential quarters, etc. In view of these facts, prima facie, we are ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bility in respect of various civil construction activities. It is the submission that the applicant had been awarded a contract valued at ₹ 33.12 crore on Turn-Key Project by M/s. West Bengal Power Development Corporation Ltd., comprising of Erection, Commissioning and Installation Services including construction of complex (civil construction). Even though they paid the Service Tax on the gross value of Erection and Commissioning Services , however, they had availed abatement against civil construction services. It is the submission that on realizing their mistake, they reversed the Credit of ₹ 15.40 lakh (approx.) on pro-rata basis. An amount of ₹ 65,87,218/- relates to non-payment of Service Tax on construction of ro ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ruction of residential quarters, roads, bridges, etc., and therefore, as per the Board s Circular No. B-1/6/2005-TRU, dated 27-7-2005, the Service Tax would be leviable on the gross amount charged for the value of the Project. He submitted that the applicant had received Mobilization Advance of ₹ 13.17 crore (including TDS) from M/s. National Power Thermal Corporation on 7-11-2008 and 29-12-2008 respectively, against the services being provided for Bongaigaon Project (Code: C-204 ). However, the applicant did not pay the corresponding Service Tax at the time of receiving the advance amount. Later on, the assessee adjusted the amount of the advance in their consecutive bills, on which they had paid the Service Tax. However, even after ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Cenvat credit. While in respect of commissioning and installation, they availed the abatement, but in respect of other services, they discharged the Service Tax on the gross value of the taxable services rendered. He also stated that on realizing their non-eligibility of the Cenvat credit taken, they paid the credit of ₹ 11,79,029/-, vide Challan No. 2249, dated 6-3-2013. As regards non-payment of Service Tax on construction of roads, bridges, residential quarters, etc., it is the plea of the applicant, they are having separate break-up of the value against these services and that no Service Tax is leviable of construction of roads and bridges. We, however, find that the ld. Commissioner under para 4.3.3 of the impugned Order, has cat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch could be examined in detail, at the time of disposal of the appeal. However, in view of various facts of this case, enumerated as above, prima facie, at this stage, we are of the opinion that the applicant has not been able to make out a case for total waiver of the pre-deposit. Accordingly, we direct the applicant to make a pre-deposit of ₹ 20.00 lakh (Rupees twenty lakh) within a period of eight weeks from today and report compliance on 26-3-2015. Subject to deposit of the said amount, the balance dues adjudged would stand waived and its recovery stayed during the pendency of the appeal. Failure to deposit the above amount would result into dismissal of the appeal without further notice to the applicant. (Operative part of the ..... X X X X Extracts X X X X X X X X Extracts X X X X
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