https://www.taxtmi.com/caselaws?id=343722 The tribunal allowed the appeal in favor of the appellant, emphasizing the need to verify the appellant's claim of non-availment of cenvat credit to determine eligibility for exemption under Notification No.12/2003-ST for service tax on materials supplied during service. The penalty under Section 76 was set aside, providing relief to the appellant based on separate billing of charges and the requirement for further verification of cenvat credit status. en-us Thu, 11 May 2017 00:00:00 +0530 Wed, 31 May 2017 07:02:33 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=343722 The tribunal allowed the appeal in favor of the appellant, emphasizing the need to verify the appellant's claim of non-availment of cenvat credit to determine eligibility for exemption under Notification No.12/2003-ST for service tax on materials supplied during service. The penalty under Section 76 was set aside, providing relief to the appellant based on separate billing of charges and the requirement for further verification of cenvat credit status. Case-Laws Service Tax Thu, 11 May 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=343722