9911796707
TMI Blog2011 (10) TMI 222X X X X Extracts X X X X X X X X Extracts X X X X ..... he liability does not arise. - the amount was shown as capital work in progress (supported by CA certificate) - Held that:- one more opportunity may be given to them to show that the capital work in progress included the Service Tax amount paid by them. Case remanded back. - ST/126/2011 - - - Dated:- 14-10-2011 - MR. B.S.V. MURTHY, J. Represented by: Shri J.C. Patel, Adv. for Assessee ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... led refund claim of Service Tax paid by them which was rejected by original adjudicating authority. On an appeal filed by them, the Commissioner (Appeals) vide Order-in-Appeal No.89/2008(STC)Raju/Commr.(A)/ Ahd, dt.3.6.08, allowed the appeal against which the appeal filed by the Revenue before Tribunal was rejected vide Order No.S/1411/WZB/ AHD/08, dt.26.11.08. In the result, on merit, the admiss ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ount as capital work in progress. Ld.Counsel submitted that both the lower authorities have presumed that the amount has been included in the expenses and therefore the same has been passed on because the appellants could not show specific entries under capital work in progress. He submitted that according to the Chartered Accountant's certificate, this amount was shown in the balance sheet under ..... X X X X Extracts X X X X X X X X Extracts X X X X
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