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TMI Blog2009 (10) TMI 66X X X X Extracts X X X X X X X X Extracts X X X X ..... nfirmed the demand of Rs.5,69,45,194/- along with interest and imposed penalties under various Sections – held that – since the order of commissioner is a non speaking order, not addressing various issues raised by the appellant – matter remanded back - 539 of 2009 - - - Dated:- 30-10-2009 - Shri M. Veeraiyan, Member (Technical) and Shri D.N. Panda, Member (Judicial) Shri J. Vellapally, Senior Advocate with Shri S.Grover, Advocate for the appellants/applicants. Shri S.K. Panda, Authorized Departmental Representative (Jt.CDR) for the Revenue. Per M. Veeraiyan: After hearing both sides for a while on the stay petition, we felt that it would be appropriate expedient to dispose of the appeal finally. Accordingly, we waive pre- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and accordingly, availed input credit amounting to Rs.6,02,867/-. 2.3. According to the Commissioner, the appellants have not rendered any such separate services as a Consulting Engineer and whatever services they have rendered are only under the categories of Commercial and Industrial Construction Service and Erection, Commissioning or Installation Service. Inasmuch as they have taken credit of input services falling the Consulting Engineer Service, the Commissioner has held that the appellants are not eligible for the benefit of Notification No.1/06-ST dated 1.3.06 which was subject to the condition that no credit should be taken on the input service. Based on the above, the Commissioner has confirmed the demand of Rs.5,69,45,194/- al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... f Rs 6,02,867/=, plus amount paid in cash Rs.5,86,360/-) they ought to have paid only Rs.3,39,445/- in cash with out the benefit of cenvat credit, whereas they have paid in cash Rs.5,86,360/-. Overall the duty liability would be less than the amount of duty they have paid. This goes to show that even if there is a mis-classification as alleged by the Department, there is no intention whatsoever to evade service tax as contended by the Department. 4. The learned Joint C.D.R. submitted the verification report on the various questions raised by the Tribunal vide Misc. Order No.ST/90/09 dated 17.8.09. 5. On careful consideration of the submissions from both sides and on perusal of the records including the verification report submitted ..... X X X X Extracts X X X X X X X X Extracts X X X X
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