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2018 (10) TMI 620 - AT - Central ExciseCENVAT credit - service tax paid by the job worker - N/N. 12/2003-ST. - Held that:- If the service provider has opted not to avail the exemption Notification No. 12/2003-ST and paid the service tax on the entire value including material cost, no objection can be raised either on the payment of service Tax and consequently, on the part of the service recipient for availing the CENVAT credit - The service tax paid by the service provider on the gross value which includes the material cost cannot be disputed consequently eligibility to CENVAT credit on the said service tax can also not be objected on the part of the appellant - credit allowed - appeal allowed - decided in favor of appellant.
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