9911796707
TMI Blog2014 (8) TMI 669X X X X Extracts X X X X X X X X Extracts X X X X ..... BSBK Pvt. Ltd. reported in [2010 (5) TMI 46 - CESTAT, NEW DELHI - LB], wherein this Tribunal has held that when the activities undertaken by the applicants are identifiable separately, then, the whole of the activity cannot be termed as “composite contract”. In the instant case also, the activities undertaken by the appellants can be identified separately, therefore, following the decision in the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ower plant by the applicants. The facts of the case are that during the impugned period, the applicants are engaged in the activity of setting up of power plant. 2. It is the contention of the applicants that they are involved in the activity of Construction of Civil Work as well as Erection, Commissioning and Installation Services for setting up of the power plant. The work has been done b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... osite contract , for the act of Erection, Commissioning and Installation of a power plant, the applicants have availed the Cenvat credit of input service/capital goods, therefore, the applicants are not entitled for the benefit of Exemption Notification Nos. 15/2004 or 19/2005 or 1/2006 and they are liable to pay duty on the gross amount of services provided by them. 3.1 It is also the conten ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lants can be identified separately, therefore, following the decision in the case of BSBK Pvt. Ltd. (supra), we find that the applicants have made out a prima facie case for 100% waiver of service tax, interest and penalty. Accordingly, we waive the requirement of pre-deposit of the entire amount of service tax, interest and penalty and stay recovery thereof during the pendency of the appeal. ( ..... X X X X Extracts X X X X X X X X Extracts X X X X
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