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2015 (12) TMI 679 - CESTAT MUMBAI

2015 (12) TMI 679 - CESTAT MUMBAI - 2016 (42) S.T.R. 409 (Tri. - Mumbai) - Demand of service tax - abatement of value under Notification 1/2006-ST dated 01.03.2006 - Held that:- grounds of appeal which has been taken by the Revenue before us indicates only an unsupported plea that the appellant had availed benefit of Notification 1/2006-ST and benefit of Notification 12/03-ST. There is no supporting evidence to indicate that the respondent had availed benefit of Notification 12/03-ST. We find th .....

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ent had claimed dual benefit of Notification 1/2006-ST and Notification 12/03-ST, we find that the Revenue's appeal fails. - Decided against Revenue. - Appeal No. ST/227/10 –Mum, ST/CO/35/10 - Final Order Nos. A/1677-1678/2015-WZB/STB - Dated:- 3-6-2015 - M V Ravindran, Member (J) And P S Pruthi, Member (T) For the Appellant : Shri K S Mishra, Addl. Comm (AR) For the Respondent : Shri K P Chaudhari, CA ORDER Per M V Ravindran This appeal is filed by the Revenue against Order-in-Original No. 26/S .....

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cting them to show-cause why such benefit of such abatement be not denied to them. The respondent contested the matter before the Adjudicating Authority on merits and submitted that they had availed only benefit of Notification 1/2006-ST and did not avail benefit of Notification 12/03-ST. the Adjudicating Authority after following the due process of law dropped the demands raised by the show-cause notice holding as under:- "3.1. I have examined the records of the case and submissions made b .....

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tice itself that the assessee indicated the abatement value in the ST-3 return, failed to show the appropriate notification number. It was further alleged that the only abatement notification applicable to the service rendered by the assessee is 1/06 which is not available if Notification No.12/03 was availed. It is clear on examination of the sT-3 that no double benefit has been availed on the taxable value. The total taxable value was shown as ₹ 16,98,28,047/-. An amount of ₹ 11,37 .....

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the conditions, is eligible for Notification No. 12/03 or Notification No. 1/06. From the ST-3 return, it is clear that no tax has been paid through cenvat credit. Even if it is considered that 67% abatement from the value is not available under Notification No. 12/03, the same will be available under Notification No. 1/06 subject to the condition no cenvat credit is availed and no exemption under Notification No. 12/03 is availed. There is no allegation or evidence to show the assessee is not e .....

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