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TMI Blog2017 (3) TMI 176X X X X Extracts X X X X X X X X Extracts X X X X ..... of exemption under notification 12/2003-ST, by the Respondent - Held that: - Tribunal in Gogia Brothers 2017 (1) TMI 163-CESTAT New Delhi and Raj Engineering 2016-TIOL-3359-CESTAT-DeI., where the Tribunal allowed the said exemption on almost similar set of facts - Appeal dismissed. - Service Tax Appeal No. ST/652/2011-ST[DB] - ST/A/50392/2017-CU[DB] - Dated:- 12-1-2017 - Mr. S.K. Mohanty, Memb ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... mentary proof to that effect. Proceedings initiated against the respondent to deny the exemption was concluded by the original authority. He dropped the proceedings after having satisfied on the respondent's eligibility for the said exemption. On appeal by Revenue, vide the impugned order the Commissioner (Appeals) again upheld the Respondent's entitlement for the said exemption. Aggrieved ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on 12/2003-ST. The concurrent findings of the lower authorities are on factual appreciation of these evidences which cannot be interfered with only on the ground that the value of exemption claimed by them happens to be 80% based on contract. She also relied on certain decided cases of the Tribunal on similar set of facts. 4. We have heard both the sides and perused the appeal records. 5. Th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eering 2016-TIOL-3359-CESTAT-DeI. , where the Tribunal allowed the said exemption on almost similar set of facts. 6. In view of the above discussion and findings, we find no merits in the present appeal by Revenue. We have no reason to interfere with the concurrent findings of the lower authorities on facts. Accordingly, the appeal is dismissed. (Dictated and pronounced in the open court) ..... X X X X Extracts X X X X X X X X Extracts X X X X
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