ABT LTD. Vs. COMMISSIONER OF C. EX.

JUDGEMENT

(1.) THE precise question in this appeal is whether the ticket issued by the appellant showing "Conducted Tour" shall ipso facto disentitle appellant to the exemption granted by Notification No. , dated 7 -7 -2009 read with the Corrigendum issued by M.F. (D.R.) F. No. 334/8/2009/TRU, dated 31 -8 -2009 and statutory provisions enacted in Section 75 of Finance Act, 2011.

(2.) The appellant submits that tickets issued by appellant were no doubt bearing an inscription that "Conducted Tour Seat" but in reality there was no tour conducted. Such tickets were issued to passengers going from one point to another and the appellant did not conduct tour even though it was a tourist permit holder of a vehicle. When tourist permit holder vehicles were also permitted for public transport appellant is entitled to the benefit granted by Notification No. , dated 7 -7 -2009 read with the Corrigendum issued by M.F. (D.R.) F. No. 334/8/2009/TRU, dated 31 -8 -2009 and the provision enacted in Section 75 of Finance Act, 2011.

(3.) ON the aforesaid premise, appellant submits that the refund claim before learned adjudicating authority being admissible to it.