2014 (2) TMI 43

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..... ct of those sites, where they are not availing the Cenvat credit, they have claimed the abatement. Prima facie, we find that the said notification has to be applied to the service provider as such and does not indicate anything as to the contract wise application. We find that the issue is debatable one and needs to be gone in detail. Accordingly, we are of the view that appellant has not made out .....

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..... inputs/ input services of the capital goods and hence is not eligible to claim the abatement. Learned counsel would submit that appellant has different sites wherein he has provided services of Commercial and Industrial Construction Services. It is his submission that the appellant had availed Cenvat of the inputs only for a few sites and have not availed any credit of the input or input services .....

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..... f input/ input services and for some, they are not availing and in respect of those sites, where they are not availing the Cenvat credit, they have claimed the abatement. Prima facie, we find that the said notification has to be applied to the service provider as such and does not indicate anything as to the contract wise application. We find that the issue is debatable one and needs to be gone in .....

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