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2023 (10) TMI 354 - CESTAT AHMEDABADEntitlement for abatement of 67% under notification No. 01/2006-ST dated 01.03.2006 - Thermal Insulation Services which included supply of various capital goods, which can be considered as plant /machinery /equipment and labour charges. Denial of benefit on the ground that as per explanation given in the exemption entry, the abatement is available only if the assessee supply the plant and machinery, equipment parts. HELD THAT:- In the present case, there is no dispute that the appellant have provided insulation service along with insulation material to their service recipient. Considering the exactly same set of facts, this Tribunal decided the issue in the case of RUDRA ENGINEERING VERSUS C.C.E. & S.T. -VADODARA-I [2023 (1) TMI 690 - CESTAT AHMEDABAD] wherein the Tribunal has held it cannot be considered that the said entry is applicable only on the supply of plant, machinery or equipment or structures. Besides, it is also applicable on any other material soLearned In the present matter there is no dispute on the facts that the Appellant is Commissioning and Installation agency and for providing the taxable services appellant has provided the thermal insulating materials i.e. Hot insulation including supply of LRB and Aluminium Sheet, Cold insulation with Thermocol and Aluminium Sheet, Insulation of Pipeline with black superion sleeve providing and fixing of black superion with cellotape , insulation with black nitrile rubber foam, sheet, etc. and on supply of goods appellant also paid sales tax/ VAT. Hence, in our opinion, the Appellant are eligible to the benefit of the Notification No. 1/2006-S.T., dated 1-3-2006. The demand of Service Tax by denying the abatement notification No. 1/2006- ST is not sustainable - Appeal allowed.
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