9911796707
TMI Blog2009 (7) TMI 450X X X X Extracts X X X X X X X X Extracts X X X X ..... n and that is appear at page 1 of the paper-book. The material component is not liable to service tax. The ld. Authorities have themselves brought out the fact at page 61 in a table depicting the gross value realized by the appellant in column No. 2 thereof i.e. Rs. 6,30,73,265/-. Considering the value as cum tax value, the authorities worked out the figure in column No. 4 and that resulted with figure 6,68,13,426/-. Giving effect to cum tax component, taxable value was worked out in column 5. Tax payable thereon was arrived in column 6 (a) and CESS calculated in Column 6(b). Against such liability worked out, the tax paid amounts appearing in column 7(a) and 7(b) were set off and that gave rise to the present demand appearing in column 8 ( ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... sides and perused the records. 6. When we examined the submission of the ld. AR, Shri Batra with referred documents as well as with gravity of para 17 of the Order-in-Original cited by Revenue we notice as under from para 17:- "17. Notification No. 12 dated 20-6-2003 as amended exempts the value of goods and material sold by the service provider to the recipient of service from the service tax thereon, subject to the condition that there is documentary proof specifically indicating the value of the said goods and materials. This exemption will apply only in cases where no credit of duty paid on such goods and materials sold, has been taken under the provisions of the Cenvat Credit Rules, 2004. I find that the Noticee has not availed Cenva ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed to them in the absence of fulfilment of conditions laid down therein. Thus, in the view of the above facts, I am left with no option but to deny the benefit under the notifications supra. It can be reasonably deduced from the fact that the abatement of 67% denied in the notifications for completion & finishing services, is due to the fact that majority of goods/materials necessary for construction e.g. cement, steel etc. are not required for such services. To grant 67% abatement to completion & finishing services will not be equitable in law and denial the benefit of abatement. However, the Noticee remains eligible to avail Cenvat credit on inputs, input services and capital goods. But availing the value of not only the goods will stand ..... X X X X Extracts X X X X X X X X Extracts X X X X
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