9911796707
TMI Blog2014 (8) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... r the Respondant : Shri S Chakrabortyand, Asst Commr. PER : D M Misra This is an application seeking waiver of pre deposit of Service Tax and CENVAT Credit of Rs. 1.65 crore and penalties imposed under various provisions of Finance Act, 1994 and CENVAT Credit Rules, 2004. 2. At the outset, ld. Advocate for the Applicant submits that out of the total demand of Rs. 1.65 crore, approximately Rs. 8 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... i, 2013(32)-STR 49(Tri.-LB). Hence, the demand on this count, is bad in law. He further submits that the amount of Rs. 12.00 lakh (approx.) relates to service tax demand on Commercial or Industrial Construction Services' for the period, 2004-05, which, in fact, fall under the categories of 'Works Contract' and 'Cargo Handling Services' respectively. He further submits that the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... is also not in dispute that the Applicant rendered taxable as well as non-taxable services, and due to failure to maintain separate accounts, the Department could not able to ascertain the quantum of CENAT Credit availed on input Services that have been used for providing the taxable and exempted output services. On the aspect of Construction Services rendered prior to 01.06.2007, the ld. Advocat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ch of this Tribunal in the case of Bhayana Builders (supra). Regarding the issue, whether the services rendered by the Applicant, are in the nature of 'Construction Services' or 'Works Contract Services' for the period, 2004-05, rests on the appreciation of evidences and the ld. Commissioner's finding is not apparently incorrect or based on no evidence. Similarly, availment of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... age, it would be appropriate to direct the Applicant to deposit Rs. 5.00 lakh. Consequently, we direct the Applicant to deposit Rs. 5.00 lakh (Rupees five lakh) within a period of eight weeks from today and on deposit of the said amount, the balance dues adjudged would stand waived and its recovery stayed during the pendency of the Appeal. Compliance to be reported on 28.07.2014. Failure to deposi ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
