9911796707
TMI Blog2013 (4) TMI 272X X X X Extracts X X X X X X X X Extracts X X X X ..... nput service received - Held that:- As the appellant has been able to produce showing that they are maintaining separate account for input/input service during the impugned period for providing the taxable/exempted services by them he issue is remanded back to the adjudicating authority to ascertain the fact whether the appellant are maintaining separate account for input/input service for providing the output services. - ST/211/12 - S/952/2012/CSTB /C-I, A/560/2012/CSTB/C-I - Dated:- 5-6-2012 - Ashok Jindal And P.R. Chandrasekharan, JJ. Appellants Rep by: Shri Aqueel Sheerazi, Adv. Sumeet Bora, CA Respondent Rep by: Shri Premanand Das, Comm(AR) Per: Ashok Jindal: Appellants are in appeal against the impugned order ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ndustrial Construction Service' and Construction of Complex Services' on which they have not taken any credit of input/input service during the impugned period. The Revenue is of the opinion that appellant are not entitled to utilize the centralized CENVAT credit account for payment of service tax liability under these two categories. Therefore, a demand of Rs. 5,42,11,275/- was confirmed against the appellant and rest of the demand has been confirmed on account of that appellant are not maintaining separate account of their input/input service received by them,. Therefore they are liable to pay as service tax 8% on the gross value of the service provided by them. 5. The ld. Counsel for the appellant submits that as held by this Tribunal ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the service availed under the category of Commercial or Industrial Service' and Construction of Complex Services'. 8. The other contention of the ld. counsel is that they are maintaining separate accounts. This contention is a fact on record, which can be ascertained at the level of the adjudicating authority whether the appellant are maintaining separate account of input/input services for providing exemption/taxable service. As the appellant has been able to produce before us showing that they are maintaining separate account for input/input service during the impugned period for providing the taxable/exempted services by them. 9. In view of this observation, we set aside the impugned order and remand it back to the adjudicating au ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
