Reimbursement of service tax amount

Yes sub-contractor is also liable for collecting service tax if his gross receipt is more than 10L.

Pay service tax to sub contractors and claim input credit

Pankaj Gross Receipt for 10l per year or for entire contract.

Pavan already we paid then how to adjust input credit

Sub-contractor must submit you bill including service tax so you can take input credit of those service tax for providing/provided output service

Dear Pankaj Once we paid the service tax amount and reimbursed the same again we are paying to sub contractor ,     that credit where we can utilize

But They have submitted bills excluding service tax and our order to sub contractor is telling all the amounts are including taxes.

If its excluding service tax than no need to take input credit.

Sub-contractor is liable to service tax . Tax paid by them is cenvat credit for you .