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TMI Blog2013 (12) TMI 1177X X X X Extracts X X X X X X X X Extracts X X X X ..... he only condition which needs to be satisfied for availing the benefit is that no credit of duty paid on such goods and material sold has been taken under the provisions of Cenvat Credit Rules, 2004. From VAT returns, copies of balance sheets, copies of purchase invoices and sample copies of sale invoices, it is evident that the appellant has discharged VAT/CST liability. In view of this, the matter has to go back to the adjudicating authority to verify the claim of the appellant that they have paid VAT/CST in respect of the goods sold by them during rendering of completion and finishing services and therefore, they are eligible for the benefit of notification No.12/2003-ST - Matter remanded back - Decided in favour of assessee. - ST/3 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . The Ld. Counsel for the appellant submits that the appellant M/s.Almech Enterprises, Mumbai, undertook completion and finishing services involving providing of glass fa ade for the buildings using glass sheets and aluminium channels. They had claimed the benefit under Notification No.1/2006-T dated 01/03/2006 which provides for abatement while computing the taxable value from the gross amount charged. The said notification, provides for abatement of 67% from the gross amount charged in respect of commercial/industrial construction services. However, the said notification excluded the completion and finishing services from its scope and therefore, the department was of the view that the abatement claim made by the appellant cannot be allow ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ant. 3.2 The Ld. Counsel also submits that they had been paying service tax on the completion and finishing services since 30/11/2004 under the category of construction services. However, they realized that they were not required to pay service tax on these activities since the definition of construction service was amended to include the completion and finishing services with effect from 16/06/2005. Therefore, the activity undertaken by the appellant was very well known to the department and therefore, extended period of time could not have been invoked to confirm the demand in the instant case. He also assured that if the department so wants, they would able to produce the documentary evidence substantiating the claim that they have sol ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... services undertaken by them for their various clients. From these documents, it is evident that the appellant has discharged VAT/CST liability. In view of this, the matter has to go back to the adjudicating authority to verify the claim of the appellant that they have paid VAT/CST in respect of the goods sold by them during rendering of completion and finishing services and therefore, they are eligible for the benefit of notification No.12/2003-ST. The appellant also submits that if the abatement under Notification No.12/2003 is allowed, bulk of the demand would disappear and if any liability to pay differential tax arises, they would discharge the same, subject to issue of time bar. In these circumstances, we remand the case back to the a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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