2014 (12) TMI 1041

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..... ellant has been claiming of the benefit of Notification No. 12/2003-S.T. which clearly talks about the availment of benefit if the materials are billed separately. Prima facie, we find that the decision of the Tribunal in the case of Sobha Developers Ltd. (2009 (9) TMI 342 - CESTAT, BANGALORE) may be applicable. Accordingly we find that the appellant has made out a prima facie case for the waiver .....

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..... At the appropriate rate 2. The above said amounts have been confirmed by the adjudicating authority along with interest and penalties have been imposed on the ground that the appellant has availed ineligible benefit of Notification No. 12/2003-S.T. 3. Ld. counsel would take us through the impugned order and also the conditions of notification. It is his submissio .....

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..... ating authority has not carried further these findings and confirmed the demand based only on the ground that the contract entered between the appellant cannot be EPC. 5. At this juncture after considering the submissions made by both sides and perusal of the records, we find that there is no dispute as to the fact that the appellant herein has been raising separate bills for the service render .....

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