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TMI Blog2013 (7) TMI 43X X X X Extracts X X X X X X X X Extracts X X X X ..... ay application and appeal has been filed by the Appellants against OIO NO.37/BVR/COMMISSIONER/2012 dt.31/12/2012 passed by Commissioner of Central Excise and Service Tax, Bhavnagar. The issue involved is that appellants, inter-alia, are providing construction services mainly to Government agencies like Government of Gujarat, Municipal Corporation, National Highways Authorities of India (NHAI) etc. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... /s.Suzlon Infrastructure Ltd. etc. It was further argued that appellants premises was searched and department has seized all the relevant contract papers and Appellants requested for return of the non relied upon documents which have recently been made available to them. It was thus argued that reasons for dropping the demand given in para-48.4.7 are equally applicable to the contracts mentioned ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ech Engineering SEZ located at Waghodia, District-Vadodara. I have perused the copies of Bills issued to above parties by the Noticee and I find that no bill consist the details such as name of the work, site of the work, work order number and its date, contract date or its reference, service tax registration number etc., hence I am in the view that these bills cannot be accepted as the same can b ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... se contracts by the Noticee falls under the category of Commercial and Industrial Construction service. 6. It has been argued by the appellants counsel that all the contracts copies were seized by the department and they have got it back from the department recently. Once the documents were not available with the appellants then the same could not have been produced before the adjudicating autho ..... X X X X Extracts X X X X X X X X Extracts X X X X
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