2013 (12) TMI 1177

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....ide order No.S/1051/2012/CSTB/C-I dated 24/07/2012 to make a pre-deposit of Rs.1.5 crores within a period of eight weeks and report compliance on 25/10/2012. The said order was made on the ground that the applicant had not produced any evidence in respect of the goods and raw materials sold before the adjudicating authority. The appellant challenged the said order before the Hon'ble High Court of Bombay and the Hon'ble High Court vide order dated 05/12/2012 in Central Excise Appeal (L) No. 113 of 2012 set aside the stay order of the appellate Tribunal and directed the Tribunal to consider afresh the stay application filed by the appellant. The Hon'ble High Court came to the conclusion that from the records of the case it is seen that the ap....

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....notification. However, the adjudicating authority did not accept this plea and disallowed the benefit under Notification No.12/2003 and confirmed the service tax demand of Rs.3.74 crore for the period 18/04/2006 to 09/05/2008 along with interest thereon apart from imposing penalties under Section 76, 77 & 78 of the Finance Act, 1994. 3.1 The Ld. Counsel for the appellant further submits that they had produced documentary evidences before the adjudicating authority by way of copies of VAT returns, balance sheets, purchase documents and invoices indicating sale of aluminium panels and glass sheets. However, the adjudicating authority has rejected this contention of the appellant on the ground that completion and finishing services by its n....

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....the sides. 5.1 Notification No.12/2003-ST dated 20/06/2003 provides for excluding the value of goods and materials sold by the assessee to the recipient of service for the purpose of computation of service tax liability. This notification applies to all the services including completion and finishing services rendered by the appellant herein. If that be so, benefit of notification cannot be denied to the assessee and has to be allowed, if the assessee has fulfilled the terms and conditions of the notification. The only condition which needs to be satisfied for availing the benefit is that no credit of duty paid on such goods and material sold has been taken under the provisions of Cenvat Credit Rules, 2004. The appellant has produced bef....