UB ENGINEERING LTD. Vs. COMMISSIONER OF CENTRAL EXCISE

JUDGEMENT

(1.) THE appeal is against the impugned order dated 3 -10 -2013 passed by the Commissioner confirming the Service Tax demand of Rs. 1,80,10,453/ - along with interest under Section 75 of the Finance Act, 1994 and penalties under Sections 77 and 78 of the Act. The facts of the case are that the appellant are engaged in providing services namely "Works Contract Services (WCS)", Erection, Commissioning and Installation (ECI). They provided services to three customers in respect of whom the demands were raised as indicated below: - -

(2.) HEARD both sides and considered the written submissions. The ld. Counsel Mr. M.H. Patil contended that as far as M/s. Air Liquide North India Pvt. Ltd. contract is concerned, they never changed the classification. After paying Service Tax during January to March, 2008 under ECI on full value at full rate of 12.36%, on the objection of their customer they started availing benefit of Notification 1/2006 from April, 2008 onwards as they were eligible for abatement because of supply of materials also. The value charged to M/s. Air Liquide North India Pvt. Ltd. included supply element as well as service element. As regards availment of credit, he stated that they reversed the amount of input credit of Rs. 2,69,580/ - and therefore, benefit of Notification 1/2006 cannot be denied, relying on the following judgments.

(3.) -do - Upheld by Supreme Court - : 2012 (28) S.T.R. 561 (S.C.)..... [para 27]"