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2013 (10) TMI 1208 - CESTAT BANGALOREValuation - Commercial or industrial construction service - inclusion of cost of material - Held that:- appellant has been able to show that the materials have been sold and have been assessed to VAT. Notification No.12/2003-ST requires sale of materials and evidence for sale of materials. In our opinion, appellant has been able to make out a prima facie case that the materials shown by them as sales satisfies the requirements of the Notification. Needless to say that the final decision will depend upon detailed consideration of statutory provisions, relevant VAT provisions, invoices issued, agreement between the parties etc. Since the appellant has made out a prima facie case on merits,, we consider it appropriate that there shall be waiver of predeposit. - stay granted.
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