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TMI Blog2018 (10) TMI 620X X X X Extracts X X X X X X X X Extracts X X X X ..... 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 al ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ce tax attributed to the material cost was denied, referring to exemption Notification No. 12/2003-ST. 2. Shri. S. Bissa Ld. Counsel appearing on behalf of the appellant submits that the appellant have taken the CENVAT credit of the service tax paid by the job worker, whether the service tax was rightly paid or not by the service provider, no question can be raised at the recipient end as the a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Del.) Balkrishna Industries Ltd. Vs. CCE, Jaipur-l 2015 (39) STR 30 (Tri.Del.) 3. Sh. Amit Mishra Ld. Deputy Commissioner (AR) appearing on behalf of the Revenue reiterates the finding of the impugned order. 4. On careful consideration of the submission made by both the sides and the perusal of the records, I find that the appellant have availed the CENVAT credit of service tax paid by ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 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. Unlike Section 5A of Central Excise Act, 1944, no such provision is made in service tax law regarding compulsion on availing exemption notification, therefore, servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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