Date of Order: 20.10.2022

Facts:

• The Appellant, M/s. Jay Gurudev Construciton Co, has purchased of some raw materials and availed exemption in terms of Notification No. 15/2004-ST.
• Benefit has been denied by the Commissioner (Appeals) on the ground that the appellant has failed to produce any evidence of purchase of material in respect of which deduction has been claimed under such Notification.

Issue:

• Whether the appellant is entitled for benefit of Notification No. 15/2004- ST for the period 2005-06 and 2007-08?

Order:

• The authorities find that Notification No. 15/2004-ST or for that matter 01/2006-ST, does not require proof of purchase of raw material to the extent of the abatement.
• Hence, denying the benefit of these notifications, for the reason that the quantum of purchase shown profit and loss account does not match invoices produced by the appellant is improper and incorrect. In these circumstances, the Tribunal hold that the appellants are entitled to benefit of abatement under Notification No 15/2004-ST or 01/2006-ST as the case may be.