Reversal of CENVAT Credit: Exclude Material Costs, Include Ancillary Service Costs in Taxable Service Value Calculation.

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....Reversal of CENVAT Credit - common input services - the value of taxable services cannot include the value of the material/goods used in rendering the taxable services. Simultaneously, it is an accepted principle that the cost of all ancillary and incidental services for providing the taxable service be part of the value of the taxable service - AT....