2018 (8) TMI 1338

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..... ystal clear that to avail the benefit of the said notification, the assessee should not avail the credit on the inputs/raw materials used in providing the output services - Even though the appellant in the grounds of appeal, claimed that the value of the components/ parts etc. have been included in the value of taxable services, however, no evidence has been produced in this regard. Benefit can .....

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..... uts namely, Part of Boilers, ERW Tubes, Steel Tubes, Pipes, Flanges etc. which required for installation and maintenance service, on which they availed CENVAT Credit. Also the appellant had availed benefit of exemption under Notification No. 12/2003-ST dated 20.6.2003 in discharging Service Tax in providing the aforesaid services. Alleging that since the appellant had not complied with the conditi .....

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..... tification No. 12/2003-ST dated 20.6.2003. He submits that even though in their grounds of appeal, the appellant had claimed that they have included the value of components/equipment used for providing output service in the gross taxable value and discharged Service Tax on the same, but no evidence has been brought before the authorities below nor the said ground was raised earlier. Also, no evide .....

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..... arging the Service Tax liability. In this background, the Revenue denied the benefit of Notification No. 12/2003-ST dated 20.6.2003 on the value of the raw materials that were utilized in providing the output services while computing the gross taxable value of the services provided, as the condition of the notification not satisfied. The said relevant Notification No. 12/2003-ST reads as follows: .....

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..... n makes it crystal clear that to avail the benefit of the said notification, the assessee should not avail the credit on the inputs/raw materials used in providing the output services. Even though the appellant in the grounds of appeal, claimed that the value of the components/ parts etc. have been included in the value of taxable services, however, no evidence has been produced in this regard. .....

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