https://www.taxtmi.com/caselaws?id=341615 Exemption and rebate notifications must be strictly construed, and where a condition refers to the "difference between" two rebate amounts without prescribing a subtraction sequence, the phrase may be read as an absolute difference. On that construction, condition (c) to the first proviso of Notification No. 41/2012-S.T. did not require one rebate figure to be treated as the minuend and the other as the subtrahend. The denial of rebate on the basis of a directed mathematical subtraction was therefore not justified, and the interpretation adopted by the Commissioner (Appeals) was upheld in favour of the assessee. en-us Fri, 07 Oct 2016 00:00:00 +0530 Thu, 13 Apr 2017 07:03:30 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=341615 Exemption and rebate notifications must be strictly construed, and where a condition refers to the "difference between" two rebate amounts without prescribing a subtraction sequence, the phrase may be read as an absolute difference. On that construction, condition (c) to the first proviso of Notification No. 41/2012-S.T. did not require one rebate figure to be treated as the minuend and the other as the subtrahend. The denial of rebate on the basis of a directed mathematical subtraction was therefore not justified, and the interpretation adopted by the Commissioner (Appeals) was upheld in favour of the assessee. Case-Laws Service Tax Fri, 07 Oct 2016 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=341615