https://www.taxtmi.com/caselaws?id=760862 CESTAT Ahmedabad allowed the appeal regarding abatement eligibility under Notification 01/2006-ST for insulation services. The Department contended that appellant's insulation services fell outside abatement criteria. The Tribunal relied on precedent from Rudra Engineering case, holding that thermal insulation constitutes works contract service under clause (a) of the definition. Since appellant paid VAT/sales tax on goods used in thermal insulation installation, the activity qualified as works contract service eligible for abatement. The impugned order was set aside as meritless. en-us Wed, 23 Oct 2024 00:00:00 +0530 Mon, 28 Oct 2024 11:28:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=760862 CESTAT Ahmedabad allowed the appeal regarding abatement eligibility under Notification 01/2006-ST for insulation services. The Department contended that appellant's insulation services fell outside abatement criteria. The Tribunal relied on precedent from Rudra Engineering case, holding that thermal insulation constitutes works contract service under clause (a) of the definition. Since appellant paid VAT/sales tax on goods used in thermal insulation installation, the activity qualified as works contract service eligible for abatement. The impugned order was set aside as meritless. Case-Laws Service Tax Wed, 23 Oct 2024 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=760862