TMI Blog2019 (2) TMI 1101X X X X Extracts X X X X X X X X Extracts X X X X ..... t as the assessee started making payment of service tax under the composition scheme by reflecting the same in the return, such fact would amount to exercise of option and the benefit cannot be denied for reason for failure to file intimation prior to payment of service tax under ‘Works Contract Service’ - decided in favor of assessee. Input tax credit - Revenue has contended that inasmuch as, the appellant has availed composition scheme, it was not permissible to avail the Cenvat credit - Held that:- Though the adjudicating authority has accepted the fact of reversal of the credit but he has not extended the credit by observing that the said credit was not reversed within the time limit prescribed for filing a revised ST-3 return - As p ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ctober, 2007 to March, 2012 on the basis of Composition Scheme. The said composition scheme, which attracted rate of duty of 2% or 4% during the relevant period required an assessee to opt for payment of tax under the said scheme. The revenue objection is that inasmuch as the appellant did not opt for the said scheme, therefore, the same was not available to them. As such proceedings stand initiated against them, raising demand of duty resulting in passing of present impugned order. 3. On the other hand the appellant s contention is that by paying the duty under the said scheme and by reflecting the said fact in their ST-3 returns, they have opted for the said scheme. As per the appellant, there was no requirement to separately file such ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gh the adjudicating authority has accepted the fact of reversal of the credit but he has not extended the credit by observing that the said credit was not reversed within the time limit prescribed for filing a revised ST-3 return. However, we do not find favour with the above stand of the Revenue. As per the settled law such reversal can be even at the appellate stage and as such would amount to non availment of credit. The expiry of the period of filing the revised ST-3 return has got no relation to the timing of reversal of credit. 6. Further, the service tax stands confirmed on the mobilization charges, which the appellant had received as advance payment from their customers, for buying of the materials etc. As per the appellant, t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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