Abatement Notification benefit cannot be denied for Mismatch in Purchase Quantum

Jay Gurudev Construction Co Vs C.C.E. & S.T.-Rajkot (CESTAT Ahmedabad) Issue involved is if the appellants are entitled to benefit of Notification No. 15/2004- ST for the period 2005-06 and 2007-08. It is noticed that the benefit has been denied by the Commissioner (Appeals) on the ground that the appellant has failed to produce any evidence of purchase of material in respect of which deduction has been claimed under Notification No. 15/2004- ST or 01/2006-ST. From perusal of observation of Commissioner (Appeals), it is apparent that the appellant has purchased of some raw materials howeve...