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TMI Blog2023 (10) TMI 883X X X X Extracts X X X X X X X X Extracts X X X X ..... llant Mr. P. K. Ghosh, Authorized Representative for the Respondent ORDER PER R. MURALIDHAR : The Appellant is providing Erection Commissioning and Installation service and Commercial or Industrial Construction, Maintenance or Repair and Execution of Works Contract Service. After scrutiny of ST-3 Returns, it was noticed that the Appellant has not fully discharged the Service Tax liability. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nsel also submits that these details were not properly considered by the lower authorities while confirming the demand. 3. The Learned AR reiterates the findings of the lower authority and submits that the Appellant has contravened the provision by simultaneously availing the abatement as well as utilizing the Cenvat Credit. 4. Heard both sides and perused the documents. 5. After going through ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he statements submitted by the Appellant. 7. The Adjudicating Authority in Para 17 has held that the nature of Service Tax provided falls under the category of 'completion and finishing services'. He has held as under:- "17. As discussed above, the nature of service provided by them comes under the category of completion and finishing services" under Commercial Construction Service, therefore, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cts on which Cenvat has been taken and contracts wherein, no Cenvat was taken. These details should be verified and detailed order is required to be passed on this count while passing the order. 11. Further, the Appellant should be given opportunity to file documentary evidence towards the nature of service provided by them. Based on the actual contract, conclusion is to be drawn as to whether su ..... X X X X Extracts X X X X X X X X Extracts X X X X
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