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TMI Blog2015 (4) TMI 128X X X X Extracts X X X X X X X X Extracts X X X X ..... are registered with the department under the category of Management, Maintenance and Repair service, Commercial or industrial construction services, and Transportation of goods by road service. They had executed annual maintenance contract with the parties to whom they sold weigh bridges. The Maintenance and Repair service was introduced in the Finance Act, 1994 with effect from 1.7.2003. In relation to annual maintenance contract signed before 1.7.2003, the appellant raised the bills prior to 1.7.2003 but the payments were received after 1.7.2003. The demand of Rs. 1,83,510/- has been confirmed on the payments received after 1.7.2003 by invoking the extended period of limitation. 3. The other issue in the present case relates to availment ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... penalties are not imposable as the case relates to interpretation of provision of law. 6. On the second issue, ld. Counsel refers to the judgement in the case of Hello Minerals Water (P) Ltd. vs. UOI -2004 (174) ELT 422(All.) and Chandrapur Magnet Wires Pvt.Ltd. vs. CCE-1996 (81) ELT 3 (SC) and U.B.Engineering Ltd. vs.CCE-2014-TIOL-2527-CESTAT-MUM in support of her view that if the credit is specifically reversed, the benefit of notification should not be denied. 7. Learned AR reiterated the finding of the Commissioner (Appeals). On the second issue, he relied on the judgement of the Supreme Court in the case of Amrit Paper vs. CCE, Ludhiana -2008 (12) STR 536 and Eagle Flask Industries Ltd. vs.CCE-2004 (171) ELT 296 (SC). In the first ca ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides have relied on the judgements including the Supreme Court s judgement. We have considered all the judgements. In the case of Amrit Paper the facts were that the manufacturer had availed the credit at the time of clearance of the goods and had suo-motu reversed/ availed exemption later on almost after 15 months when it claimed refund of modvat credit. In the case of Eagle Flask, it was held that for availing the benefit under notification, the conditions have to be strictly complied with and therefore exemption from operation of Rule 174 (rule requires declaration to be filed) was not available to the appellant. On the other hand, in the case of Chandrapur Magnet Wires Pvt.Ltd. (Supra), it was held in para 7 as under: 7. In view of t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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