2018 (10) TMI 620

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....Shri Amit Kumar Mishra (A.R.) ORDER Per: Ramesh Nair The brief facts of the case are that the appellant is engaged in manufacture of excisable goods and paying excise duty, they have got the job work done Job worker paid the service tax on the entire value of the service including the value of material. The appellant has availed the CENVAT credit on the service tax paid by the job worker.....

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....tions Ltd. Vs. CCE & ST, Cochin 2015 (39) STR 684 (Tri. Bang.) • Nav Bharat Tubes Ltd. Vs. CCE, Jaipur-l 2010 (18) STR 470 (Tri.-Del.) • Raymond Uco Denim Pvt. Ltd Vs. CCE, Nagpur 2017 (7) GSTL 346 (Tri. Mum.) • GMR Airport Developers Ltd. Vs. CCE & ST, Hyderabad- lV 2017 (4) GSTL 427 (Tri. Hyd.) • Manikgarh Cement Vs. CCE, Nagpur 2011 (22) STR 4....

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....d by the service provider irrespective whether it was payable or not. Secondly, the service provider has to pay service tax on gross value of the service including the material cost as per Section 67 of the Finance Act, 1994, which provides that service provider is required to pay service tax on gross value of the service. No exclusion in respect of the value of the goods is provided, it is only b....