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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 ..... efore remanding the case to the first appellate authority. It is directed that appellant shall deposit the entire credit taken on common input services utilised for providing taxable services for which benefit of Notification No. 1/2006-ST has been availed. - matter remanded back subject to pre-deposit of amount. - Appeal No. : ST/11795/2014 - ORDER No. A/11624/2014 - Dated:- 9-9-2014 - Mr. M.V. Ravindran and Mr. H.K. Thakur, JJ. For the Appellant : Shri Vipul Khandar, Chartered Accountant For the Respondent : 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 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 0, therefore Works Contract Composition Scheme was correctly admissible for the contract dated 12.10.2010. So far as taking of service tax credit on the common services availed, it was submitted that appellant is ready to reverse the entire cenvat credit taken on the common services while availing the benefit of Notification No. 1/2006-ST dated 01.3.2006 which was never utilised by the appellant. 3. Shri Jeetesh Nagori (AR) appearing on behalf of the Revenue argued that when the appellant has taken credit of common services while providing construction services, than the benefit of Notification No. 1/2006-ST is not admissible. Learned AR therefore strongly defended the orders passed by the lower authorities. 4. Heard both sides and pe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... not seem to have any case on reversal of CENVAT credit on common services. Appellant is, therefore, required to be put to certain conditions before remanding the case to the first appellate authority. It is directed that appellant shall deposit the entire credit taken on common input services utilised for providing taxable services for which benefit of Notification No. 1/2006-ST has been availed. It is accordingly directed that appellant shall deposit the entire amount of cenvat credit taken with respect to common services used for providing taxable services under Notification No. 1/2006-ST and report compliance of the same to the first appellate authority within four weeks from the date of this order. On verifying such compliance the first ..... X X X X Extracts X X X X X X X X Extracts X X X X
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