2015 (5) TMI 636

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....s, Aurangabad. Miscellaneous application bearing No. ST/MA(Ors)1883/10 is also filed by Revenue in respect of first Order-in-Appeal seeking to include additional grounds of appeal. 2. As the issue is common, all the appeals are taken up together. 3. The issue relates to admissibility of CENVAT credit on three counts viz. (i) non inclusion of value of steel, cement and other materials received free of cost by respondent from their customers while arriving at the value of construction service for payment of service tax on the construction services provided by them, (ii) availment of CENVAT Credit on input service during March 2006 in violation of condition of notification 1/2006-ST dated 01.03.2006 and (iii) failure to pay service tax on GT....

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....-ST dated 20.06.2003 which exempts the value of service equal to the value of goods and materials sold by the service provider to the recipient of service. 4.1 In the first appeal against Order-in-Appeal dated 23.7.2009, Revenue prays for imposition of penalties under Section 78. On merits, we find that the issue of inclusion of free material provided to the service provider by the customer and computation of value thereof for the purpose of payment of service tax by the service provider is decided by the Larger Bench of this Tribunal in the case of Bhayana Builders (P) Ltd. & others vs. CST, Delhi   2013-TIOL-1331-CESTAT-Del.LB in favour of the assessee. As a matter of judicial discipline we follow the above decision and reject ....