2020 (2) TMI 292

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....in the bills raised for rendering the above services to its customers they showed material portion and labour charges separately and that they also paid VAT/Sales tax in respect of the materials transferred/consumed apart from paying Service Tax on the service charges and labour charges, after claiming exemption in terms of Notification No. 12/2003-ST dated 20.06.2003. The Revenue was of the view that the appellant in as much as, did not satisfy the primary requirement of Notification No. 12/2003 ibid and the invoices raised did not specifically indicate the value of the goods and materials sold by the assessee and accordingly, issued a Show Cause Notice No. 22/ADC/ST/2010 dated 07.10.2010 to which the appellant filed its detailed reply. Th....

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....mentary proof specifically indicating the value of the said goods and materials. Provided that the said exemption shall apply only in such cases where- (a) no credit of duty paid on such goods and materials sold, has been taken under the provisions of the Cenvat Credit Rules, 2004; or (b) where such credit has been taken by the service provider on such goods and materials, such service provider has paid the amount equal to such credit availed before the sale of such goods and materials." Learned Adjudicating authority has placed reliance on the decision of the Learned Larger Bench of the Delhi Tribunal in the case of Aggarwal Colour Advance Photo System Vs. CCE Bhopal - 2011-TIOL-1208 CESTAT-DEL-LB to deny the ....