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TMI Blog2016 (7) TMI 1076X X X X Extracts X X X X X X X X Extracts X X X X ..... of such projects, no CENVAT Credit is availed. The appellants are free to avail CENVAT Credit in respect of projects on which Notification No. 1/2006-ST has not been availed. However, the assertion of the appellant that the credit was availed only in respect of project on which Notification No. 1/2006-ST has not availed, needs verification. - Matter remanded back. - Appeal No. ST/85307/16 - A/88 ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Credit. The demand was confirmed by the lower authorities. Aggrieved by the said order, the appellants are in appeal before Tribunal. 2. Learned Counsel for the appellants argued that provisions (i) of Notification No. 1/2006-ST reads as follows: - Provided that this notification shall not apply in cases where: - (i) the CENVAT Credit of duty on inputs or capital goods or the CENVAT C ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the appellants have not been able to prove that the credit has been availed only in respect of services on which benefit of Notification No. 1/2006-ST has not been availed. 4. I have gone through the rival submissions. I find that the issue is squarely covered by the decision of Bharat Heavy Electricals Ltd. (supra), wherein the Tribunal has observed as follows: - 4.2 A plain reading ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d be rightly entitled for the benefit under the Notification No. 15/2004-S.T. as replaced by Notification No. 1/2006, dated 1-3-2006. In a case where the assessee avails CENVAT credit, then in such cases the assessee is not entitled for abatement and the service tax liability will have to be discharged on the full value of the contract. There is nothing in these Notifications which prevents an ass ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ever, the assertion of the appellant that the credit was availed only in respect of project on which Notification No. 1/2006-ST has not availed, needs verification. In view of the above, the impugned order is set aside and the matter is remanded to the original adjudicating authority for verification of facts and order in light of above findings. The appeal is allowed by way of remand. ( Pronou ..... X X X X Extracts X X X X X X X X Extracts X X X X
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