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TMI Blog2019 (5) TMI 718X X X X Extracts X X X X X X X X Extracts X X X X ..... issue decided in the case of M/S. SAMTECH INDUSTRIES AND OTHERS VERSUS CCE. KANPUR AND OTHERS [ 2014 (4) TMI 995 - CESTAT NEW DELHI ], where it was held that value of goods used for providing the service, which had been shown by the appellant separately in their invoices and on which Sales Tax/VAT had been paid, cannot be included for assessable value and no Service Tax can be charged on the sa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t or not. 2. Both sides agree that the issue stands decided by various decisions of the Tribunal, which also stands confirmed by the Hon ble Allahabad High Court. Reference stands made to Tribunal decision in the case of Samtech Industries vs. Commissioner of Customs Excise, Kanpur [2015 (38) STR 240 (Tri.-Del.)] confirmed by Hon ble Allahabad High Court reported as 2015 (38) S ..... X X X X Extracts X X X X X X X X Extracts X X X X
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