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TMI Blog2014 (12) TMI 917X X X X Extracts X X X X X X X X Extracts X X X X ..... have supplied materials to their clients. The Ld.Advocate before us submitted that in their reply to the show cause notice, they have enclosed a statement, contract wise, explaining elaborately that in relation to composite contracts, they have availed abatement but did not avail CENVAT Credit; whereas for contracts rendering services only, they availed CENVAT Credit on the input services. It is his submission that Ld. Commisssioner, nowhere, has recorded any contrary observation to the said statement. Regarding the eligibility of CENVAT Credit on Pure service contract and abatement on composite services under Notification No. 1/2006-ST dated-1/03/2006 simultaneously, prima facie, we find it is covered by the decision of this Tribunal in th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 1/2006-ST dated-1/3/2006. The demand notice was issued to them alleging that they cannot avail the benefit of abatement under Notification No. 1/2006-ST dated-1/3/2006, once they choose to discharge service tax, at the applicable rate, after availing CENVAT Credit, in relation to pure service contracts. He submits that there is no provision under the Finance Act, 1994 which debars them in availing the benefit of CENVAT Credit in relation to pure service contracts and benefit of abatement under Notification No. 1/2006-ST, for composite contracts. In support, he has referred to the decision of this Tribunal in the case of SMP Construction Pvt. Ltd. Vs. Commr. of Central Excise, Vadodara-II reported in 2009 (16) S.T.R. 763 (Tri.-Ahmd.).Furthe ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ard both sides and perused the records. Prima facie, we find that the applicant could able to show before us referring to sample work orders that there were pure service contracts and also contracts where services coupled with supply of material are provided. Prima facie, we find that the applicant had been claiming abatement under Notification No. 1/2006-ST dated 1/3/2006, in those cases only where alongwith services, they have supplied materials to their clients. The Ld.Advocate before us submitted that in their reply to the show cause notice, they have enclosed a statement, contract wise, explaining elaborately that in relation to composite contracts, they have availed abatement but did not avail CENVAT Credit; whereas for contracts rend ..... X X X X Extracts X X X X X X X X Extracts X X X X
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