TMI Blog2021 (4) TMI 852X X X X Extracts X X X X X X X X Extracts X X X X ..... service tax only on supply of labour for civil construction and supply of labour for installation of plant and machinery and is not liable to pay service tax on supply of material for civil construction and further as per the appellant, he has already reversed ₹ 8,40,768/- on proportionate basis, the service tax pertaining to supply of labour for civil construction and the remaining amount is entitled to avail as cenvat credit of the same and similarly for ISGEC Heavy Engineering the appellant submitted that they have entered into two different contracts but all the contracts entered into between the appellant and two different parties viz. Manana Construction and M/s. ISGEC Heavy Engineering Ltd. have not been produced before the or ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s Sixty Three Thousand and Seventy Two only) and Swach Bharat cess of ₹ 1,20,109/- (Rupees One Lakh Twenty Thousand One Hundred and Nine only) and on the basis of invoice issued by M/s. Manana Construction dated 17/06/2016 and also wrongly availed service tax credit of ₹ 3,64,000/- (Rupees Three Lakhs Sixty Four Thousand only) and swach Bharat cess of ₹ 13,000/- on the basis of invoice issued by M/s. ISGEC Heavy Engineering Ltd. Department objected to the said credit and asked the appellant to reverse the same on the ground that the entire services pertaining to civil works in the case of Manana Construction and in the case of M/s. ISGEC Heavy Engineering, it pertains to works contracts. Thereafter, a show-cause dated 30/1 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nd Sixty Eight only) availed on service tax paid on civil construction portion only. He further submitted that the said reversal was on proportionate basis and with regard to the remaining credit, the appellant was entitled to the said credit as the input services availed by the appellant falls in the definition of input services as provided under Rule 2(l) of Cenvat Credit Rules, 2004. He also submitted that with regard to M/s. ISGEC Heavy Engineering Ltd., appellants entered into two different contracts viz. supply, erection and installation of plant and machinery, supply of labour for installation of plant and machinery and further submitted that supply, erection and installation of plant and machinery does not attract any tax as it is ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... her submitted that in the absence of production of all the documents it is not possible to ascertain the nature of the agreement and the cenvat credit availed on different input services and the nature of input services involved in the present case. He further submitted that this case is a fit case for remanding back to the original authority to examine all the agreements between the parties and various invoices and work order and then decide the show-cause notice issued to the appellant. 5. After considering the submissions of both the parties and on perusal of the material on record, I find that as per the submission of the appellant, the appellant has entered into three different contracts with Manana Construction viz. supply of mater ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he same were not considered. In view of these circumstances, I am of the considered view that this case needs to be remanded back to the original authority to examine all the documents afresh and then decide the claim of the appellant and determine the demand, if any. The appellant is directed to produce all the relevant agreements, work contracts and invoices before the original authority which after giving an opportunity of hearing to the appellants will pass a fresh order in accordance with law. The original authority will decide the claim of the appellant within a period of three months after receiving the certified copy of this order. The appeal is accordingly disposed of by way of remand. (Operative portion of the Order was pronoun ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
