2015 (11) TMI 787

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..... the appellant has not brought forward any documentary or other evidence, viz. contract, purchase order etc. to show that the gross amount charged by them to their customers for the erection, commissioning or installation service includes the value, paid by the customers. The Tribunal in the case of AlidharaTexspin Engineers (2010 (8) TMI 145 - CESTAT, AHMEDABAD) has relied upon by the learned Advo .....

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..... alf of the appellant submits that the appellant filed refund claim on 24.02.2006 for ₹ 4,07,675/- in respect of service tax paid under the category of Commissioning, Installation and Erection Services and claimed benefit of abatement under Notification No. 18/2003-ST dated 21.08.2003, as amended by Notification No. 12/2004-ST dated 10.09.2004. Learned Advocate submits that admittedly the a .....

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..... n the ground that the appellant has not brought forward any documentary or other evidence, viz. contract, purchase order etc. to show that the gross amount charged by them to their customers for the erection, commissioning or installation service includes the value, paid by the customers. The Tribunal in the case of AlidharaTexspin Engineers (supra) has relied upon by the learned Advocate, allowed .....

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