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TMI Blog2017 (7) TMI 344X X X X Extracts X X X X X X X X Extracts X X X X ..... contracts undertaken by them. The decision of the Tribunal is unambiguously clear that discharge of VAT liability would preclude the levy of service tax on the value of those goods - appeal allowed - decided in favor of appellant. - ST/86404/2013 - A/87901/17/STB - Dated:- 15-3-2017 - Shri M V Ravindran, Member (Judicial) And Shri C J Mathew, Member (Technical) Shri R S Paranjape, Chartered Accountant for Appellant Shri A B Kulgod, Assistant Commissioner (AR) for Respondent ORDER Per CJ Mathew M/s Mangesh Engineering is in the business of erecting and installing of pre-engineered buildings (PEB)on the basis of work orders/contracts from/with customers or manufacturers of pre-engineered buildings. In addition, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... cise of adding the value of materials is meaningless as they would be entitled for the abatement in accordance with notification no.12/2003-ST as amended by notification no.12/2004-ST. 3. We have heard Learned Chartered Accountant appearing for the appellant and Learned Authorised Representative. While the latter has placed reliance upon the decision of the Hon ble High Court of Bombay in Commissioner of Central Excise, Mumbai-IV v. M/s Dilip Chhabaria Design Pvt Ltd [2015-TIOL-851-HC-MUM-CX], Learned Chartered Accountant placed before us the decision of Hon ble Supreme Court in Commissioner of Central Excise Service Tax, Karnataka v. M/s Sobha Developers Ltd [order dated 17th January 2017 in Civil Appeal no.9819-9820/2010] to ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... truction of residential complex services is not sustainable.' 5. This order of the Tribunal was upheld by the Hon ble Supreme Court as noted above. The decision of the Hon ble High Court of Bombay cited by Learned Authorised Representative relates to the availment of an exemption notification which enabled a manufacturer to remove goods at nilrate of duty subject to non-availment of CENVAT credit on inputs; while that is a condition prescribed for eligibility of abatement of value of materials, the appellant, unlike in the matter before the Hon ble High Court, had reversed credit well in advance. 6. We take note that the appellant had discharged VAT on the materials supplied in those composite contracts undertaken by them. The de ..... X X X X Extracts X X X X X X X X Extracts X X X X
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