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2016 (4) TMI 597 - CESTAT MUMBAI

2016 (4) TMI 597 - CESTAT MUMBAI - TMI - Short payment on service for the period from July to September 2006 and disallowance of abatement under notification no. 1/2006-ST dated 1 st March 2006 - Commercial or industrial construction service rendered to 100% EOU - Appellant contended that tax of ₹ 20,60,881 had been paid for the period from July to September 2006 which is more than the tax due of ₹ 20,44,791 as determined in the impugned order - Held that:- as contended by the appell .....

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f ₹ 8,233/- does not appear to be equitable particularly as the amount has been made good. Hence, the reversal is sufficient to render the availment to be non-existent. Consequently, appellant is entitled to abatement as computed at the time of discharge of service tax in march 2006 followed by decision of this Tribunal in the case of BG Shirke Technology P Ltd v Commissioner of Central Excise, Pune II [2012 (6) TMI 522 - CESTAT, MUMBAI]. - Decided in favour of appellant - Appeal No. ST/60 .....

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011 of Commissioner of Central Excise, Pune-III confirming demand of Service tax of ₹ 12,76,809/- (inclusive of cess) beside charging interest and imposing penalty under section 78 of Finance Act, 1994. Appellant is a provider of commercial or industrial construction service'. 2. Proceedings were initiated vide show cause notice dated 24 th January 2008 alleging liability to tax of ₹ 18,47,936 on services valued at ₹ 5,47,97,037/- rendered to 100% Export Oriented Units betw .....

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n November 2004 and December 2005. Thus, the total tax liability was computed to be ₹ 34,23,401/-. 3. The original authority has held that the notice had created an artificial segregation between services rendered to 100% Export Oriented Units and other which, if taken together, shows that tax of ₹ 83,18,552 had been paid towards rendering of commercial or industrial construction service' against tax dues computed in the notice at ₹ 88,95,646/- and that the shortfall of  .....

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₹ 89,291/-. The claim for abatement was disallowed rendering the assessee liable to tax of ₹ 6,10,423/- but the denial of ineligible credit was not accepted by the original authority. 4. The dispute in the present appeal is limited to the alleged short-payment for the period from July to September 2006 and the disallowance of abatement under notification no. 1/2006-ST dated 1 st March 2006. 5. The appellant contends that tax of ₹ 20,60,881 had been paid for the period from Jul .....

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