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2015 (11) TMI 787 - CESTAT AHMEDABAD

2015 (11) TMI 787 - CESTAT AHMEDABAD - TMI - Commissioning, Installation and Erection Services - benefit of abatement under Notification No. 18/2003-ST dated 21.08.2003, as amended by Notification No. 12/2004-ST dated 10.09.2004 - Held that:- Commissioner (Appeals) rejected the refund claim on the ground that the appellant has not brought forward any documentary or other evidence, viz. contract, purchase order etc. to show that the gross amount charged by them to their customers for the erection .....

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not produced any document and therefore, the said case law would not apply to the facts of this case. - Decided against assessee. - Appeal No. : ST/155/2007 - ORDER NO. A/11249/2015 - Dated:- 31-8-2015 - Mr. P.K. Das and Mr. P.M. Saleem, JJ. For The Appellant : Shri Dhaval K. Shah, Advocate For The Respondent : Shri S.K. Shukla, Authorised Representative Per: P K Das: The appellant filed this appeal against rejection of refund claim of ₹ 4,07,675/-. 2. Learned Advocate on behalf of the app .....

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; and therefore, they are eligible for abatement under the said notification. He submits that there is no requirement to produce any document for claiming abatement. He relied upon the decision of the Tribunal in the case of AlidharaTexspin Engineers vs. CCE, Vapi - 2010 (20) STR 315 (Tri. Ahmd.). 3. On the other hand, the learned Authorised Representative on behalf of the Revenue reiterates the findings of the Commissioner (Appeals). He submits that the appellant has not produced any documentar .....

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