2022 (11) TMI 1092 - AT - Service Tax
Benefit of abatement - N/N.15/2004- ST - Value of purchased material - benefit denied 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 1/2006- ST - period 2005-06 and 2007-08 - HELD 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.
The appellants are entitled to benefit of abatement under Notification No 15/2004- ST or 01/2006-ST as the case may be - The appeal is allowed by way of remand to the original Adjudicating Authority for the purpose of recalculation of the demand.