2014 (3) TMI 565

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....tion No.19904(W) of 2012 before the Hon'ble Calcutta High Court challenging the said direction of the Tribunal. The Hon'ble High Court vide its judgment dated 27.02.2013, allowed the Writ Petition and remanded the matter to this Tribunal for re-consideration of their application afresh. 2. Ld. Advocate for the Applicant has submitted that even though the applicability of other two Notifications viz. 19/2003-ST dated 21.08.2003 and 01/2006-ST dated 01.03.2006 were considered by this Tribunal, but the eligibility of Notification No.12/2003-ST dated 20.06.2003, as amended, claiming exemption on the value of the materials used in providing the services of errectioning and commissioning, was not examined, while passing the aforesaid Order. It....

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....ble Calcutta High Court. Consequently, the Hon'ble High Court remanded the matter for re-consideration of the direction of pre-deposit of 25% of the service tax amount, in the light of eligibility of Notification No.12/2003-ST dated 20.06.2003, as amended. Needless to emphsize, while considering and disposing the Application under Section 35F of CEA, 1944 as made applicable to the service tax cases, whereby the Applicant is required to deposit all the dues confirmed, as a condition to hear their Appeal, this Tribunal had analyzed the facts and evidences as are apparent on the face of record, and arrived at a prima-facie conclusion on merit and thereafter, assessed the amount necessary to be deposited, in the interest of justice, keeping in ....

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....e Order of the adjudicating authority denying the benefit of the exemptions, would not sound bad in law as the applicant themselves had bifurcated the project into two categories, namely, supply portion and service portion. In this background, the eligibility of various exemption notifications, as claimed, had been analyzed on a prima facie basis, keeping in view of the principle of interpretation of exemption Notification laid down by the Hon'ble Supreme Court in the case of CCE, New Delhi Vs. Harichand Shri Gopal & Ors. 2010 (260) ELT 3 (SC), for the limited purpose of disposal of the Application under Section 35F of CEA, 1944 as applicable to service tax cases and assessed that to meet the ends of justice, it is desirable that the applic....