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M/s Afcons Infrastructure Ltd. Versus Commissioner of Service Tax, Mumbai

2016 (7) TMI 1076 - CESTAT MUMBAI

Availing cenvat credit for some projects and availing the benefit of abatement under Notification No. 1/2006-ST for some other projects - projects undertaken on turnkey basis - Held that:- it is clear that the appellants can avail Notification No. 1/2006-ST, so long as in respect of such projects, no CENVAT Credit is availed. The appellants are free to avail CENVAT Credit in respect of projects on which Notification No. 1/2006-ST has not been availed. However, the assertion of the appellant that .....

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cost basis. In respect of projects undertaken on turnkey basis, the appellants were availing benefit of Notification No.1/2006. In respect of a project undertaken on supervision and labour cost basis, the appellants availed CENVAT Credit. A demand show-cause notice was issued seeking to deny benefit of the Notification No. 1/2006-ST on the ground that the appellants cannot avail benefit of Notification No. 1/2006-ST, when they have availed the CENVAT Credit. The demand was confirmed by the lower .....

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ed that restriction regarding availing of the CENVAT Credit is only in respect such taxable services on which the benefit of Notification No. 1/2006-ST has been availed and not in respect of other services in respect of which Notification No. 1/2006-ST has not been availed. He further relied on the decision of the Tribunal in the case of Bharat Heavy Electricals Ltd. 2014 (34) STR 430 (Tri-Mum), wherein the Tribunal has, in a similar circumstance, interpreted the same provisions. 3. The learned .....

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ows: - 4.2 A plain reading of the Notifications clearly shows that the condition relating to non-availment of CENVAT credit on inputs/input services applies to case where CENVAT credit is taken either on the input or input service , then the abatement under the aforesaid Notifications would not be available. In a case where the CENVAT credit on input/input service is not taken then the benefit of abatement would be available. The Notification uses the expression in cases where . In other words, .....

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