9911796707
TMI Blog2010 (9) TMI 631X X X X Extracts X X X X X X X X Extracts X X X X ..... their output service - Appellant has not availed credit on input service in respect of certain projects or during certain calendar months, but this fact was not taken into account by the adjudicating authority while computing the demand of service tax for the entire period - Notification No. 1/2006-S.T., dated 1-3-2006 - Accordingly, a provider of this service may pay service tax to the extent o ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce Act, 1994. After examining the records and hearing both sides, we note that the appellant is willing to pay an amount of Rs. 15 lakhs on account of the fact that there was a calculation mistake on their part in determining the amount of service tax to be paid on their output service (commercial or industrial construction service). The ld. JCDR has invited our attention to Annexure-10 to the mem ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch no credit, according to them, was availed. The appeal memo also gives an account of the period during which, according to the appellant, no credit was taken on input services. With reference to Annexure-10 ibid, the ld. counsel submits that no credit of input service was taken in April and June, 2006, and therefore, the amounts of service tax mentioned against these two calendar months in Annex ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit shall be taken on inputs, capital goods or input service. The ld. Counsel has made an attempt to interpret the condition so as to claim that CENVAT credit on input service could be taken provided the service was rendered prior to 1-3-2006. This submission, prima facie, has not found favour with us. It is in this backdrop that we have turned our attention to the admitted liability. In the res ..... X X X X Extracts X X X X X X X X Extracts X X X X
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