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A Infrastructure Ltd. Versus Commissioner of Central Excise, Aurangabad

2016 (8) TMI 189 - CESTAT MUMBAI

Refund of the service tax paid under protest by them in view of the audit objection - it was submitted that the contract for laying pipeline for water supply of WSIS to Namakkal Municipality, which is for the distribution of drinking water and hence .....

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order to come to a conclusion that the work executed by the appellant is under ‘works contract’. On a specific query from the Bench, learned Chartered Accountant submits that they will be and are in a position to produce all the documents and justify .....

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to examine the same and come to a conclusion on the refund claim filed by the appellant. - Matter remanded back. - ST/340/12-Mum - A/88763/16/SIB - Dated:- 7-7-2016 - Mr. M.V. Ravindran, Member (Judicial) and Mr. Devender Singh, Member (Technica .....

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ords, the issue that arises for consideration is whether the appellant is eligible for the refund of the service tax paid under protest by them in view of the audit objection. It is the case of the appellant that they had tendered and got the contrac .....

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r authorities have held that the appellant having paid the service tax on its own volition and was required to pay service tax under the category of Works Contract Services , the refund claim is not entertainable. 4. On perusal of the records, we not .....

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fic query from the Bench, learned Chartered Accountant submits that they will be and are in a position to produce all the documents and justify their claim for the refund of the amount. Since the documents which are annexed to the appeal memoranda an .....

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