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TMI Blog2009 (6) TMI 80X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to the appellant on the ground that in respect of the some of their contracts entered into with the buyer, they have availed the Cenvat credit on duty paid on the raw material whereas in terms of proviso to Notification No. 1/2006-ST, the abatement was not available, if the Cenvat Credit has been availed – held that - Each and every service of commercial or industrial construction provided by t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... interest and imposed penalty under section 76 of the Finance Act, 1994, on the findings that the appellant who is a provider of services under the category of "Construction services in respect of commercial or industrial buildings, and Civil structures", by denying them the abatement of 67 per cent in terms of Notification No. 1/2006-ST, dated 1-3-2006. 2. The said abatement stand denied to t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... redit is being availed and in some other contracts with other buyers providing such services, Modvat credit is being availed but no claim of notification is being made. The adjudicating authority did not accept the above stand of the appellant and observed that if the service provider avails the benefit of the notification in respect of one contract, he has to satisfy the condition of the same eve ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o the notification, debarring the extension of abatement where the credit of duty paid on the input has been availed. In any case, he submits that the adjudicating authority has not verified the records maintained by the appellant and has not given the clear findings of correctness of the same. It has not been done by him inasmuch as the appellant's plea on the first legal principle stands rejecte ..... X X X X Extracts X X X X X X X X Extracts X X X X
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