2023 (4) TMI 345

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....zed Representative) For the Respondent : None ORDER RAMESH NAIR The issue involved in the present case is that whether the appellant is eligible for abatement exemption Notification No. 01/2006-ST in respect of the Commercial or Industrial Construction Service when the cenvat credit was availed but subsequently reversed. 2. Shri V.G. Iyengar, learned (Superintendent) Authorized Representative....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....t was upheld by the Hon'ble Rajasthan High Court reported as Camra Bottling Com. Vs Comm. Of Central Excise-Jaipur 2009 (233) ELT 329 (Raj.) 3. None appeared on behalf of the Respondent (Assessee) despite notice, therefore, the appeal is taken up for disposal. 4. We have carefully considered the submission made by learned AR and perused the records. We find that the learned Commissioner has allo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....Ruchi Infrastructure Ltd. * 2007 (218) ELT 630 (T) Gtn Textiles Ltd. * 2011 (24) STR 456 (T) Khyati Tours & Travels 5. In view of the above judgement, the learned Commissioner has rightly dropped the demand. As regard, the judgment relied upon of Rajasthan High Court in the case of Kamra Bottling Com. (supra) we find that in the said judgment, the judgment given by the Hon'ble Supreme Court w....