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2013 (12) TMI 1177 - CESTAT MUMBAIDenial of benefit of Notification No.12/2003-ST - Bar of limitation - Payment of VAT and CST - Held that:- Notification No.12/2003-ST dated 20/06/2003 provides for excluding the value of goods and materials sold by the assessee to the recipient of service for the purpose of computation of service tax liability. This notification applies to all the services including completion and finishing services rendered by the appellant herein. If that be so, benefit of notification cannot be denied to the assessee and has to be allowed, if the assessee has fulfilled the terms and conditions of the notification. The only condition which needs to be satisfied for availing the benefit is that no credit of duty paid on such goods and material sold has been taken under the provisions of Cenvat Credit Rules, 2004. From VAT returns, copies of balance sheets, copies of purchase invoices and sample copies of sale invoices, it is evident that the appellant has discharged VAT/CST liability. In view of this, the matter has to go back to the adjudicating authority to verify the claim of the appellant that they have paid VAT/CST in respect of the goods sold by them during rendering of completion and finishing services and therefore, they are eligible for the benefit of notification No.12/2003-ST - Matter remanded back - Decided in favour of assessee.
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