TMI Blog2017 (5) TMI 1785X X X X Extracts X X X X X X X X Extracts X X X X ..... 006-ST dated 1.2.2006 - HELD THAT:- Since the learned Commissioner (Appeals) upon verification of the contract entered into between the appellant and the service-receiver has held that claim of abatement is not permissible as per the contents of the notification, the impugned order cannot be interfered with at this juncture, being passed upon verification of the factual aspects. Appeal dismiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lant, despite several notices. Heard the learned DR for the Revenue. 3. We find that the learned Commissioner (Appeals) has recorded the following findings in the impugned order to hold that the appellant is not entitled for the benefit of abatement provided in the said notification: The abatement of 67% of gross amount received in relation to erection commissioning or installation service ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... banks shall be issued by Reliance as FIM at the site. The material issued by Reliance shall be used solely and economically for the work covered by this contract. The material shall be used in such quantities and proportions as specified by the items of work indicated in the schedule, specifications, drawings and as approved by the EIC. Wastage beyond agreed norms and damages to such material in ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... missioning or installation service under notification No. 19/2003-ST dated 21.08.2003 or Notification no. 1/2006-ST dated 01.03.2006. It is also to mention that no abatement of 67% is available in respect of Maintenance or Repair services . 4. Since the learned Commissioner (Appeals) upon verification of the contract entered into between the appellant and the service-receiver has held that cl ..... X X X X Extracts X X X X X X X X Extracts X X X X
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