Case Law Details
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 however exact quantum of the same may not be ascertainable. Notification No. 15/2004- ST or for that matter 01/2006-ST, does not require proof of purchase of raw material to the extent of the abatement. In these circumstances denying the benefit of these notifications, for the reason that the quantum of purchase shown profit and loss account does not match invoices produced by the appellant is improper and incorrect. In these circumstances we hold that the appellants are entitled to benefit of abatement under Notification No 15/2004-ST or 01/2006-ST as the case may be.
FULL TEXT OF THE ORDER OF CESTAT AHMEDABAD
This appeal has been filed by M/s. Jay Gurudev Construction Co. against demand of Service Tax, interest and imposition of penalty.
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