Option to avail or not avail Cenvat credit can be exercised on a contract-by-contract basis

Smp Construction Pvt Ltd Vs Commissioner of C.E-Bharuch (CESTAT Ahmedabad) The case of SMP Construction Pvt Ltd vs. Commissioner of C.E-Bharuch (CESTAT Ahmedabad) revolves around the interpretation of Notification No. 1/2006 – ST dated 01.03.2006 regarding the exemption and abatement available for Industrial or Commercial Construction Services. SMP Constructions, the appellant, provided construction services under various contracts, some of which required them to provide materials like cement and steel, while others were solely service-based. They discharged their Service Tax Liability diffe...