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TMI Blog2014 (8) TMI 199X X X X Extracts X X X X X X X X Extracts X X X X ..... ut services i.e. taxable and exempted services, also cannot be said to be not irregular, at this stage, without considering the evidence on record adduced by both sides. In the result, the Applicant could not able to make out a prima facia for total waiver of the dues adjudged relating to demand of CENVAT Credit and rendering of 'Commercial or Industrial Construction Services' for the period, 2004-05 - Conditional stay granted. - ST/A/341/2011 - SO/75557/2014 - Dated:- 21-5-2014 - D.M Misra And I P Lal, JJ. For the Appellants : Shri K Kurmy And Assisted by Shri A Jaluka, Advs. For the Respondant : Shri S Chakrabortyand, Asst Commr. PER : D M Misra This is an application seeking waiver of pre deposit of Service Tax and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rred in observing that since there was no transfer of ownership in the materials along with rendering of the said 'Construction Services', therefore, the 'Commercial or Industrial Construction Services' cannot be considered as 'Works Contract Services'. On the aspect of demand for wrong availment of CENVAT Credit, the ld. Advocate submits the the ld. Commissioner has not given a categorical finding about the wrong availment/non-admissibility of CENVAT Credit. Therefore, the said demand cannot be sustained. 2. Per Contra, ld. AR for the Revenue on the other hand, submits that the Applicant, even though availed the CENVAT Credit on various input services, could not able to satisfy the Department about its use in ren ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... preciation of evidences and the ld. Commissioner's finding is not apparently incorrect or based on no evidence. Similarly, availment of CENVAT Credit by the Applicant on inputs services, which have been used for all the output services i.e. taxable and exempted services, also cannot be said to be not irregular, at this stage, without considering the evidence on record adduced by both sides. In the result, the Applicant could not able to make out a prima facia for total waiver of the dues adjudged relating to demand of CENVAT Credit and rendering of 'Commercial or Industrial Construction Services' for the period, 2004-05. However, they could able to make out a prima facia case with regard to the demand on free issue materials for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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