2017 (8) TMI 1052

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ssioner(Appeals) is erroneous since all the invoices had not been examined, before arriving at the conclusion, but, not a single invoice had been placed on record contrary to the sample invoices - appeal dismissed - decided against Revenue. - ST/13095/2013 - A/11505/2017 - Dated:- 26-7-2017 - Dr. D. M. Misra, Member (Judicial) For Appellant (s): Shri J. Nagori, AR For Respondent (s .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... 8. I have gone thorough the Notification No.32/2007-ST dated 22.05.2007 which notified the Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007. This scheme provides for payment of service tax @ 4% (earlier @ 2%) of the gross amount charged by them on the works contract. Non-availment of Cenvat credit on inputs is one of the conditions to be fulfilled for availing the benefit .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... envat credit on input services in an irregular manner. There is no bar for taking Cenvat credit on input services under the notification ibid. Therefore, I find that the noticee is eligible for the benefit of Works Contract (Composition Scheme for payment of Service Tax) Rules, 2007. Accordingly, the demand for recovery of ₹ 48,26,850/- made in the show cause notice is dropped. 5. Even .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X