2017 (9) TMI 28

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..... r a totally new head “Manpower Supply Service”, which was not claimed by them at any point of the proceedings starting from the initial refund claims till the end of the proceedings - Held that: - Both the original authority and the ld. Commissioner (Appeals) have very correctly rejected the claims of refund of service tax initially claimed by the appellants under the head “Telephone and Erection” .....

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..... nd of unutilized Cenvat credit lying in their books of account. Three such different claims were rejected by the original authority. Aggrieved by the order of the original authority appellants preferred appeals before the ld. Commissioner (Appeals). The lower Appellate authority vide impugned order dated 22-11-2013, partially allowed the appeals holding that the refund of service tax credit pertai .....

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..... ly claimed by them under the head Telephone and Erection under a totally new head Manpower Supply Service , which was not claimed by them at any point of the proceedings starting from the initial refund claims till the end of the proceedings. On appeal, the ld. Commissioner (Appeals) upheld the orders of the original authority. Hence, these appeals. 2. Today when the matter came up for heari .....

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