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TMI Blog2024 (8) TMI 1335X X X X Extracts X X X X X X X X Extracts X X X X ..... the service is provided to Government. The Adjudicating Authority should give opportunity to the Appellant to make their submissions on this count also. Short payment of service tax - HELD THAT:- The Appellant submits that Rs.24,26,857/- along with interest of Rs.9,34,164/- has already been paid by them and appropriated by the Adjudicating Authority while passing the impugned order. In respect of the balance Rs.6,36,381/-, their pleading towards services being provided under Works Contract service for the period till 31.05.2007 is to be verified by the Adjudicating Authority and if it is found so, the demand has to be dropped. Denial of Cenvat Credit - HELD THAT:- The Adjudicating Authority should consider all the documents together and pass his Order accordingly. In respect of denial of Cenvat Credit of Rs.39,47,390/-, the Appellant has admitted that they are not in a position to provide any documentary evidence, whatsoever, for an amount of Rs.9,16,391/-. Therefore, the Appellant is directed to pay this amount along with interest thereon. The Appellant is directed to produce photo copies of the invoices in respect of the balance Cenvat Credit along with other corroborative evide ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot liable to ST prior to 1.6.2007 and even thereafter as excluded from the defintion of the term 'CICS' and 'WC' (b) Repairs of government buildings are exempted granted retrospectively vide Section 98 of the Finance Act (c) Repair of immovable property prior to 01.05.2006 not taxable 2 2006- 07 2006- 07 220320 3 2007- 08 2006- 07 55166 4 2008- 09 2008- 09 6521136 Sub Total-A 95,82,242 5 2004- 05 IOCL, Trichy Construction of buildings as works contract 2004- 05 to 2005- 06 CICS 665772 No. Works contract not taxable till 1.6.2007. 6 2005- 06 IOCL, Trichy 2004- 05 to 2005- 06 CICS 1096942 7 2005- 06 Kakinada Sea Ports Ltd Construction of Port as WCS 2005- 06 CICS 1550094 DEMAND DROPPED 8 2006- 07 Essar Projects Ltd Supply of Piling Rig 2006- 07 CICS 91800 No. (a) It is a WCS not liable to tax and (b) SOTG service was not liable to ST during the relevant period w.e.f. 16.5.2008 (SCN- p.27) 9 Sub Total-B 34,04,608 10 A+B 1,29,86,850 11 Essar Kakinada Sea Ports Short payments during normal course 2005- 06 to 2008- 09 Short Payments 30,63,237 Demand of Rs.6,36,381/- (6,13,837+22544) up to 1.6.2007 is not payable since it is related to WCS which is not taxable 12 GTA 2006- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... capital goods in question were being used for provision of both taxable and exempted services. Learned Counsel submits that they have provided documentary evidence towards this to the Adjudicating Authority. Now he produces copy of CA Certificate certifying the usage of such capital goods. Hence, he submits that denial of Cenvat Credit to the extent of Rs.20,84,616/- is erroneous. 5. In respect of denial of Cenvat Credit of Rs.39,47,390/-, he submits that the Adjudicating Authority has denied Cenvat Credit on the ground that the Appellants were not in a position to produce the original copies of the Cenvat availing invoices. He fairly submits that in respect of Cenvat Credit of Rs.9,16,391/-, the Appellants were not in a position to produce even photo copy of the invoices. Therefore, he submits that they are not contesting this demand amount and they have already paid Rs.9,16,391/- along with interest. In respect of balance amount, he submits that the Appellant has got photo copies of the relevant invoices and they can also produce corroborative evidence in the form of ledger and other documents to the effect that goods in question were received by the Appellant and were also used ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... o verify the documentary evidence to the effect that the services would fall under the category of Works Contract service and once he is satisfied, the demands till 31.05.2007 should be dropped. In case of MMRS, the Appellant has also pleaded that even under this category, they would be eligible for tax exemption if the service is provided to Government. The Adjudicating Authority should give opportunity to the Appellant to make their submissions on this count also. 11. In respect of short payment pointed out to the extent of Rs.30,63,237/-, the Appellant submits that Rs.24,26,857/- along with interest of Rs.9,34,164/- has already been paid by them and appropriated by the Adjudicating Authority while passing the impugned order. In respect of the balance Rs.6,36,381/-, their pleading towards services being provided under Works Contract service for the period till 31.05.2007 is to be verified by the Adjudicating Authority and if it is found so, the demand has to be dropped. 12. In respect of the denial of Cenvat Credit on the ground that capital goods were used for provision of exempted services, the documentary evidence placed by the Appellant to the effect that capital goods were u ..... X X X X Extracts X X X X X X X X Extracts X X X X
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