2018 (9) TMI 1671

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..... h Prabhakar, Advocate for the Appellant Shri A. Cletus, Addl. Commissioner (AR) for the Respondent ORDER Per Bench The appellants are registered for payment of service tax under various categories such as erection, commissioning or installation service, works contract service etc. They were availing the facility of CENVAT credit on inputs and input services. Intelligence was gathered that t .....

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..... l Shri Joseph Prabhakar submitted that the appellant had reversed the credit attributable to the exempted services. This fact is not being disputed by the department. The demand has been raised alleging that the appellant has failed to intimate the department about exercising to opt as to reversing the proportionate credit. He submitted that this is as procedural lapse and substantial benefit cann .....

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..... made only because they did not intimate the department that they are availing the option. The said requirement is only a procedural requirement, the Tribunal in the case of Mercedes Benz (supra) has held that the demand cannot sustain for such procedural lapse. Following the same, we are of the considered opinion that the demand cannot sustain. The impugned order is set aside and appeal is allowed .....

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