9911796707
TMI Blog2014 (3) TMI 862X X X X Extracts X X X X X X X X Extracts X X X X ..... erintendent (AR) JUDGEMENT Per Mathew John 1. The applicant is engaged in the fabrication of sliding gates, rolling shutters etc. They also do the service of erection of these items at the premises of customers premises. For the goods manufactured, they were not paying any excise duty because they were eligible for small scale exemption. In respect of services of erection of these items, they w ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ed by the order, the applicant has filed this appeal along with stay petition for admission of appeal. 4. Arguing for the applicant, the learned counsel submits that though they paid tax by classifying the service under construction of complex, the service being provided by them was actually erection and commissioning. He points out that the adjudication order also records that service done by th ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... efinition of 'finishing services' is most appropriate for classifying the activity involved under construction service. In fact, applicant themselves classified the services under this head. Therefore, the request for reclassification of service at this stage is not maintainable. He further submits that invoices do not show the value of materials sold and the value of services provided in the noti ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... in the invoice is specified in the notification. The condition given in the notification is that 'there is documentary proof specifically indicating the value of the said goods and materials'. The reason to reject VAT returns as a valid proof is not specified by the lower authorities. Therefore, we find merit on both the issues raised by the applicant. We are of view that this appeal should be ad ..... X X X X Extracts X X X X X X X X Extracts X X X X
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