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TMI Blog2011 (7) TMI 548X X X X Extracts X X X X X X X X Extracts X X X X ..... d by the assessee is not sufficient for the purpose of showing that service was rendered by a contractor to the appellant in view of the clear terms of the contract and also in view of the fact that bills raised by the contractor were cited in the show cause notice. As regards certificate issued by the Chartered Accountant was not produced before the original adjudicating authority or appellate au ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... he issue involved is short one and can be decided finally, appeal itself is taken up for final decision, after allowing the waiver of pre-deposit. 2. Heard both sides. Credit has been disallowed on the ground that contract is not very clear and the person who raised the bills can be different from the contractor. Further, it has been held that appellant has not shown any evidence that the cost ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ice tax is borne by the assessee and not by the workers. He submits that the Hon ble High Court has remanded the matter in that case, even though the issue was not before the lower authorities and in that case show cause notice had been issued only to deny the service tax credit on the ground that it is not eligible input service similar to the present case. He also submitted that in the case of I ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... t for the purpose of showing that service was rendered by a contractor to the appellant in view of the clear terms of the contract and also in view of the fact that bills raised by the contractor were cited in the show cause notice. As regards second issue, the certificate issued by the Chartered Accountant was not produced before the original adjudicating authority or appellate authority and ther ..... X X X X Extracts X X X X X X X X Extracts X X X X
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