https://www.taxtmi.com/caselaws?id=430668 Abatement under Notification No. 15/2004-ST and Notification No. 1/2006-ST could not be denied merely because the purchase bills did not fully match the figures shown in the profit and loss account and balance sheet. The record showed that raw materials had in fact been purchased, and exact quantification was not treated as a condition for denying the benefit. On that basis, the assessee was held entitled to the abatement, and the demand was remanded for recalculation. en-us Thu, 20 Oct 2022 00:00:00 +0530 Thu, 24 Nov 2022 23:57:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=430668 Abatement under Notification No. 15/2004-ST and Notification No. 1/2006-ST could not be denied merely because the purchase bills did not fully match the figures shown in the profit and loss account and balance sheet. The record showed that raw materials had in fact been purchased, and exact quantification was not treated as a condition for denying the benefit. On that basis, the assessee was held entitled to the abatement, and the demand was remanded for recalculation. Case-Laws Service Tax Thu, 20 Oct 2022 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=430668