2008 (3) TMI 73

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....by the Department against the order dated 27.9.2007 passed by the Commissioner (Appeals) by which the Commissioner (Appeals) has held that the respondent was eligible for the benefit of Notification No. 12/2003-ST dated 20.6.2003 and remanded the matter to the original authority for computing the taxable value and service tax liability of the respondent. 2. We do not find this to be a fit case ....

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....on that there is documentary proof specifically indicating the value of the said goods and materials". The notification has not specified any particular document for the purpose of extending the benefit of the notification. Under these circumstances, the order of the Commissioner (Appeals) in accepting the certificate of the Charted Accountant and the purchase bills and holding that they are eligi....