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2014 (3) TMI 862 - CESTAT CHENNAIWaiver of pre deposit - notification 15/2004-ST - abatement of 67% of the gross value received - revenue denied the abatement on the ground that finishing service is not eligible for abatement - Held that:- in the first paragraph of SCN itself, it is mentioned that applicant is engaged in fabrication and erection of items viz. sliding gates and rolling shutters. Therefore, prima facie, the finding in the adjudication order that they were doing construction activity appears to be not proper. Further, the argument that for claiming exemption Notification No.12/03-ST dt. 20.6.03, the value of goods should be shown separately in the invoice is specified in the notification. The condition given in the notification is that ‘there is documentary proof specifically indicating the value of the said goods and materials’. The reason to reject VAT returns as a valid proof is not specified by the lower authorities. Therefore, we find merit on both the issues raised by the applicant. We are of view that this appeal should be admitted without any pre-deposit - Stay granted.
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