9911796707
TMI Blog2014 (1) TMI 1007X X X X Extracts X X X X X X X X Extracts X X X X ..... s - The balance ammonia was consumed by them captively – Thus, the commission agent service tax credit stand availed in respect of ammonia sold to outside parties and not in respect of urea cleared in terms of Notification No. 1/2011. Notification No. 1/2011 debars taking of credit of inputs and input services in respect of goods covered under the notification - The appellants have produced on ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Rs. 1,66,08,798/- and identical amount of penalty. 2. After hearing both sides, we find that the appellants are engaged in the manufacture of urea, which was exempted till 28-2-2011. With effect from 1-3-2011, the same was made dutiable and two Notifications No. 1/2011 and 2/2011 were issued. In terms of Notification No. 1/2011, the concessional rate of 1% was available to the manufacturer subje ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n the ground that the appellant had availed the input Service Tax credit in respect of security agency services and commission agent services. 5. Learned advocate appearing for the appellant explains that the said services were obtained in the year 2006-2007 to 2008-2009 though the payments for the same were made in the year 2010-2011. As such, services can be said to have been availed during th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t of urea cleared in terms of Notification No. 1/2011. 6. Learned DR appearing for the Revenue submits that Commissioner has observed that there is no segregation of the services so obtained by the appellant for sale of ammonia or for sale of urea. 7. After appreciating the submissions made by both sides, we note that Notification No. 1/2011 debars taking of credit of inputs and input services ..... X X X X Extracts X X X X X X X X Extracts X X X X
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