The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that the benefit of abatement notification cannot be denied solely because of a difference in the amount of purchase shown in the profit and loss account and invoices.The two-member bench of Ramesh Nair (Judicial Member) and Raju (Technical) has observed that Notification No. 15/2004-ST or, for...