2019 (5) TMI 70

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..... emands of works contract automatically these demands also get set aside. Demands of CENVAT credit of ₹ 13,91,586/- - HELD THAT:- There is no dispute as to that appellant assessee had availed ineligible CENVAT credit of the payment of service tax, accordingly, we hold that the demand of ₹ 13,91,586/- needs to be confirmed along with interest - Since the issue involved in the case cou .....

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..... sion of the Learned Departmental Representative that the order of the bench indicates that the entire Order-in-Original is set aside whereby, though the main issue of works contract is covered by the judgment of the Larsen Toubro Ltd., service tax of an amount of ₹ 1,37,882/- Goods Transport Agency services, and recovery of CENVAT credit of ₹ 13,91,586/- were also confirmed by the Ad .....

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..... nce we have set aside the demands of works contract automatically these demands also get set aside. 5. As regards the demands of CENVAT credit of ₹ 13,91,586/-, we do find that the Adjudicating Authority has separately confirmed the said demands and we find that the appellant assessee is also not seriously contesting the matter. We find that there is no dispute as to that app .....

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