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2012 (4) TMI 219 - CESTAT, NEW DELHIRefund Claim - Appellants are engaged in the manufacture of carbon steel/mild steel spirally welded pipes and also - manufacturing polyethylene coating on the ERW steel pipes sent by customers – assessee discharged the service tax liability on polyethylene coating on the ERW steel under the category of "business auxiliary services" – assessee claimed refund on service tax on ground that service tax liability is to be discharged on consideration received for the services provided and not on value by taking into account the value of the bare pipe sent by them to the customers - revenue stated that assessee cannot argue on one hand that they would be eligible for credit in respect of pipes as inputs and on the other hand for payment of service tax value should not be taken into account and they are eligible for refund – Held that:- refund claim was rejected as the appellants have already availed Modvat credit of duty paid on the pipes - the appellants cannot seek double benefit i.e. availment of Modvat credit of duty paid on the pipes as well as not including the value of the pipes in the value of the services to be provided by them - appeal of assessee rejected.
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