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Issues: Appeal against granting of exemption under Notification No. 21/2002, dated 1-3-2002 Sr. No. 230.
Summary: 1. The appeal concerns the benefit of exemption under Notification No. 21/2002, dated 1-3-2002, Sr. No. 230 granted to the respondents by the Commissioner, which the Revenue challenges. 2. The case involves M/s. Gammon India Ltd. importing equipment under a Concession Agreement with Andhra Pradesh Road Development Corporation and M/s. Rajamundry Godavari Bridge Ltd., claiming exemption under the said Notification. The Revenue contends that as per the Concession Agreement, the respondents are neither the contractor nor the sub-contractor, thus not eligible for the exemption. The Commissioner (Appeals) allowed the benefit after reviewing relevant records, leading to the Revenue's appeal. 3. The Revenue's appeal to the Tribunal is based on the argument that the Notification must be strictly followed. The Tribunal examined the Concession Agreement and a certificate confirming the respondents as sub-contractor, concluding that the respondents are indeed eligible for the exemption as the work was awarded solely to them, distinguishing this case from previous judgments cited by the Revenue. 4. The Tribunal rejected the Revenue's appeal, citing that the facts of this case differ from previous cases where the benefit of the Notification was denied. The Tribunal upheld the Commissioner's decision, dismissing the Revenue's appeal and disposing of the respondents' cross-objection accordingly.
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