TMI Blog2018 (6) TMI 1796X X X X Extracts X X X X X X X X Extracts X X X X ..... ed in their own case in M/S. FITTJEE LIMITED VERSUS CST, NEW DELHI [ 2017 (1) TMI 1602 - CESTAT, NEW DELHI] , which further stands followed in their subsequent appeals, where it was held that there is no question of their availing any Cenvat credit on such books and study materials as there is no tax paid on any of them. We find the impugned order denying the benefit of Notification No.12/03-ST i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... and exemption under Notification No.12/2003-ST dated 20/06/2003 exempting service tax on the component of such sale value stands denied to the appellant. 2. Both the sides agree that the issue stands decided in their own case reported as Fiitjee Ltd. Final Order No.ST/A/50512/2017-CU[DB] dated 23/01/2017, which further stands followed in their subsequent appeals. Relevant Para is reproduced:- ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Notification No.12/03-ST cannot be rejected. Ld. Counsel for the appellant confirmed that there is no question of their availing any Cenvat credit on such books and study materials as there is no tax paid on any of them. We find the impugned order denying the benefit of Notification No.12/03-ST is not legally sustainable. In this regard, we also rely on the decisions of the Tribunal in cases of C ..... X X X X Extracts X X X X X X X X Extracts X X X X
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