2009 (1) TMI 30 - AT - Service Tax

Benefit of abatement was denied on ground that the applicant failed to fulfill the condition of the Notification No.1/2006 dated 1.3.2006. - Tribunal on an identical issue in the case of M/s Areva T & D India Limited vs. C.C.E., Allahabad, remanded the matter for examination of the document. In view of that, the impugned order is set aside and the matter is remanded to the Adjudicating authority to verify the evidence in respect of fulfilling conditions of the Notification

Summary

The Appellate Tribunal CESTAT NEW DELHI allowed the appeal by remanding the matter to verify evidence of fulfilling conditions of Notification No.1/2006 dated 1.3.2006. The Tribunal set aside the impugned order and directed the Adjudicating authority to examine the documents. The appeal was allowed by way of remand, and the availability of Cenvat was also to be examined.