9911796707
TMI Blog2014 (8) TMI 666X X X X Extracts X X X X X X X X Extracts X X X X ..... e Revenue. ORDER This Stay Petition is filed for waiver of pre-deposit of Service Tax of Rs. 2,54,24,963/-, interest thereof and penalty of equal amount. 2. The above said amounts have been confirmed by the adjudicating authority on the ground that the appellant is not eligible to avail the CENVAT credit of the inputs as well as input services as they are providing works contract services ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... It is his submission that on the presumption that they have discharged the Service Tax liability, they have availed the credit of Service Tax on input services and Central Excise duty paid on the inputs which have been utilized by them for providing such output services. He would also submit that the provisions of options of availing of the composition scheme also talks about exercising an option ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... case, we find that the provisions of Section 67 may also be applicable for valuation purposes. We also find prima facie force in the contentions raised by the ld. Counsel that the appellant had an option to discharge the Service Tax liability under the Works Contract Composition Scheme for payment of Service Tax. 6. All legal issues raises by ld. D.R. can be considered at the time of final d ..... X X X X Extracts X X X X X X X X Extracts X X X X
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