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2023 (12) TMI 82 - CESTAT AHMEDABADAbatement claim - Erection, Commissioning and Installation service - contracts were indivisible contracts involving supply of material and labour - benefit of N/N. 12/2003 denied on the ground that their bill did not specifically show description or value of the item sold during the provision of the sale service - HELD THAT:- The show cause notice has been issued to the Appellant demanding service tax. The annexure to the show cause notice shows that the demand has been calculated considering the entire consideration received by the Appellant as the assessable value. It is seen that the Notification No. 1/2006-ST dated 01.03.2006 grants abatement in respect of Erection, Commissioning and Installation Service - It is seen that in terms of the aforesaid Notifications the Appellant to be entitled to benefit of abatement of 67% for the purpose of Erection, Commissioning and Installation Service. This aspect of the dispute has not been examined by the lower authority. The impugned order is therefore set aside and matter into the orders is remanded to the original adjudicating authority to examine if the Appellant are eligible to the benefit of Notification No. 01/2006-ST - Appeal allowed by way of remand.
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