Exemption under Notification No.12/2012-CE also applicable to Sub-Contractors

Inar Profiles Pvt Ltd Vs Commissioner of Central Tax (CESTAT Hyderabad) CESTAT held that exemption under Notification No.12/2012-CE is available to sub­-contractor who supplied the goods to the main contractor who has been awarded contract/ work order under ICB. Division Bench ruling of this Tribunal-Bangalore in the case of CST Ltd vs CC & CE, Hyderabad, wherein under similar facts and circumstances that the assessee has supplied the goods as a sub-contractor of BHEL for use in mega power project, this Tribunal held that there is absolutely no need that the appellant (sub-contractor) the...