2021 (7) TMI 1001

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ashkar, Superintendent (AR) for the Respondent ORDER RAMESH NAIR The brief facts of the case are that the appellant was providing Commercial or Industrial Construction Service and they were availing exemption under Notification No. 01/2006-S.T., 21/97-S.T., 39/97-S.T., 40/97-S.T., 12/2001-S.T., 8/2003-S.T., 12/2003-S.T., 18/2003-S.T., 19/2003-S.T., 2/2004-S.T., 9/2004-S.T. and 10/2004-S.T. wher .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... benefit of Notification subject to reversal of Cenvat Credit availed on Input Service. This order was challenged before Hon'ble High Court in Special Civil Application No. 11513 of 2019 wherein the Hon'ble High Court vide Order dated 12.03.2020 set aside the Tribunal's Order dated 03.06.2019, accordingly, the demand in the present case also not sustainable. 3. Shri R. K. Bhashkar, Learned Superin .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... eversal of Cenvat Credit. This very order dated 03.06.2019 was challenged before the Hon'ble High Court in Civil Application No. 11513 of 2019 wherein the Hon'ble Gujarat High Court vide order dated 12.03.2020 set aside the Tribunal's order as well as the Show Cause Notice raising the demand on the ground that the service falls under works contract service and demand was raised under Commercial or .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X