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B.S.V.MURTHY, ASHOK JINDAL
Commissioner of Service Tax, Ahmedabad – Appellant
Versus
Amola Holdings (P. ) Ltd. – Respondent
B.S.V. Murthy, Technical Member - M/s. Amola Holdings Private Limited are engaged in the business of providing "Commercial or Industrial Construction Service" which is taxable from 10-9-2004 and "Construction of Complex" service taxable from 16-6-2005. Notification No. 01/2006-ST, dated 1-3-2006 provides that if the service provider avails Cenvat credit on capital goods and inputs and input services, such service provider will not be entitled for the benefit of abatement of 67 per cent for the purpose of levy of service tax. The respondents voluntarily reversed the entire Cenvat credit and interest thereon once it was pointed out to them that they cannot avail the benefit of Notification if they have availed the benefit of service tax credit on the input services. However, impugned order has been passed whereby penalties have been imposed on the respondents. However, Commissioner (Appeals) set aside the penalties imposed on the respondents relying upon decision of Hon’ble Supreme Court in Chandrapur Magnet Wires (P.) Ltd. v. Collector of Central Excise 1996 (81) ELT 3. Hence the appeal by the revenue.
2. Heard both the sides. Shri Sameer Chitkara, learned SDR on behalf of the r
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