TMI Blog2019 (6) TMI 213X X X X Extracts X X X X X X X X Extracts X X X X ..... rvices before authorities. They had paid service tax on GTA Services under reverse charge mechanism and also availed credit of same - Whatever services of GTA were availed by them was in respect of Construction service and the exemption on value which is in excess of 33% was availed by them continuously. Obviously the tax on construction services paid by them was in respect of continuous service of Construction activity. The construction activity was not initiated and completed in March 2006, therefore the GTA services before March 06 has clear linkage for the service tax paid on construction service in March 06. Appellant did not contest the levy of service tax on construction services, but classified their services into Works Contract ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... es and subsequent analogous Notification No. 1/ 2006 ST subject to the condition that cenvat credit of duty paid on inputs and capital goods or cenvat credit of service tax on input service used for providing such service shall not be availed. Whereas the Appellant while availing said exemption paid service tax by utilising credit of tax paid on GTA Services. For paying service tax in March 2006 on Industrial construction service, the appellant had utilised cenvat credit of GTA Services involving period from 01.01.2005 to 28.02.2006. The details of credit availed and utilised were reflecting in service tax return. The Appellant were issued show cause notice dated 12.03.2007 denying the benefit of exemption notification no. 1/2006 ST for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . Ltd. 2017 (48) STR 457 (Ker.), B.R. Kohli Construction Pvt. Ltd. 2017 (5) GSTL 182 (TRI) and Sugandha Construction Pvt. Ltd. 2018 (9) GSTL 399 (TRI), Vistar Construction Pvt. Ltd. 2016 (44) STR 675, Zee Telefilms Ltd. He submits that the credit of service tax of input service availed by them was for the period Jan 2005 to Feb 2006. The credit was availed in March 2006 as the service tax was paid in March 2006. The availment of credit was not debarred in exemption notification. There is no condition in the notification that the service tax on taxable service has to be paid in cash and cenvat credit cannot be utilised. That in any case the cenvat credit could have been denied. He relies upon the decisions in case of Maize Products 2007 (79) ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... also filed submission that the CESTAT, Mumbai had allowed their appeal to the effect that the construction activities of the Appellant were not liable for service tax prior to 01.06.2007. 5. Heard both the sides and perused the records. Admittedly the Appellant were registered under the category of construction service and no dispute was raised by them regarding classification of service. Even though the category of Works Contract came into effect from 01.06.2007, they applied for said category only in January,2008. They never contested their classification of services before authorities. They had paid service tax on GTA Services under reverse charge mechanism and also availed credit of same. The Appellant s first content ..... X X X X Extracts X X X X X X X X Extracts X X X X
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