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2015 (12) TMI 90 - CESTAT AHMEDABAD

2015 (12) TMI 90 - CESTAT AHMEDABAD - TMI - Denial of refund claim - demands consequent to audit by department under EA 2000 - Discrepancy found during Audit - Held that:- It is observed that Assessee had not accepted the contentions of the audit. It is not on record that the audit party had raised the same objections, which they have confirmed in their audit report, to the appellant earlier. It is also not on record that the appellant had accepted these objections finally before they were inclu .....

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andar, Chartered Accountant For the Respondent : Shri S. SHukla, Authorised Representative ORDER Per : Mr. P.M. Saleem The appellant herein is before us aggrieved by the impugned orders of the lower authorities rejecting their refund claim pertaining to amount deposited which were adjusted against demands consequent to audit by department under EA 2000. The audit party looked into reconciliation of the financial statements with ST-3 returns. They allegedly found certain discrepancies during the .....

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d with them during the audit, only the issues of input CENVAT and taxable exempted goods, they had paid the amount voluntarily as provisional deposit only. The audit party had also raised two query memos on these aspects only. However, while finalising the audit objection, different objections were raised and the amount already paid was adjusted against the issues viz., pertaining to whether the services rendered would be Works Contract vis-vis Commercial or Industrial Construction Services. He .....

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