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TMI Blog2014 (9) TMI 489X X X X Extracts X X X X X X X X Extracts X X X X ..... : Shri J. Nagori, A.R. ORDER Per : Mr. H.K. Thakur; This stay application and appeal has been filed by the appellant against OIA No. AHM-SVTAX-000-APP-012-14-15 dated 21.04.2014. The first issue involved in this proceeding is whether appellant is eligible for abatement of duty in terms of Notification No. 1/2006-ST dated 01.3.2006 when service tax credit with respect to common services has bee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... h the appellant entered with M/s. Astral Polytechnic Limited, one contract was dated 26.02.2010 and the other contract was entered on 12.10.2010. That the lower authorities have wrongly held that the Works Contract Composition Scheme under contract dated 12.10.2010 cannot be availed for the ongoing projects. It was his case that Commissioner (Appeals) has passed the order without going into the fa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the lower authorities. 4. Heard both sides and perused the case records. On the issue of taking of cenvat credit on the common input services, appellant is of the view that though the credit on common input services was taken but the same was not utilised while discharging duty liability under Notification No. 1/2006-ST. It is observed from the wordings of the Notification No. 1/2006-ST that ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ded back to the first appellate authority. As the issue lies in a narrow compass, therefore, after allowing the stay application, appeal itself is taken up for disposal. 6. Regarding taking of cenvat credit on common services used for providing taxable services for which benefit of Notification No. 1/2006-ST is availed, prima-facie, appellant does not seem to have any case on reversal of CENVAT c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of hearing to the appellant. Appellant is at liberty to produce all the documentary evidence available before the first appellant in remand proceeding to establish that the contract dated 12.10.2010 was a new contract and not an on-going contract and that the entire CENVAT credit on common input service has been reversed 7. In view of the above observations, appeal filed by the appellant is allo ..... X X X X Extracts X X X X X X X X Extracts X X X X
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