TMI Blog2018 (9) TMI 654X X X X Extracts X X X X X X X X Extracts X X X X ..... Held that:- The submission of the Ld. Counsel that they have included the value of goods is apparently false and incorrect on the face of the records - the appellant have raised the bill for their installation charges @ of ₹ 54 per meter. However as per the purchase order, the value of material purchase, Roofing sheet and other material was not included, therefore, they have clearly violated ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... s they have contravened the condition of notification inasmuch as they have availed CENVAT credit on some inputs and also the value of some consumables was not included in the gross value of the service. The proposed demand of service tax was dropped by the Original Authority. However in the revision under section 84 of Finance Act, 1994, the commissioner set aside the Order in Original, and confi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t in this fact, the condition of notification has been followed. Accordingly, they are entitled for the benefit of exemption notification. He placed reliance on judgment of Hon ble Supreme Court in the case of CCE., Mumbai-l Vs. Bombay Dyeing MFG. Co. Ltd. 2007 (215) ELT 3 (SC) and in the case of Hello Minerals Water Pvt. Ltd Vs. Union of India 2004 (174) ELT 422 (All.). 3. On the other hand ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... therefore, the submission of the Ld. Counsel is false. 4. We have carefully considered the submission made by both the sides and perused the records. We find that the Revenue denied the exemption Notification No. 19/2003-ST and 01/2006-ST on the ground that the appellant have violated the condition inasmuch as they have availed CENVAT credit on some consumables and also not included the value ..... X X X X Extracts X X X X X X X X Extracts X X X X
|
