2019 (10) TMI 319

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..... ommissioner (AR) For the Respondent ORDER Per : S.S GARG The present appeal is directed against the impugned order dt. 03/09/2018 passed by the Commissioner(Appeals) whereby the Commissioner(Appeals) has upheld the Order-in-Original. 2. Briefly the facts of the present are that the appellants are engaged in the manufacture of Iron and Steel Castings and Industrial or Laboratory furnaces fa .....

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..... as upheld the Order-in-Original for demand of Rs. 3,18,833/- along with interest and penalty. 3. Heard both sides and perused records. 4. Learned authorized representative appearing for the appellant submitted that the impugned order is not sustainable as the same has been passed without appreciating the facts and the law. He further submitted that the Deputy Commissioner, Audit Circle, Belgau .....

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..... the service tax relates to construction of building structure. He further submitted that the credit of service tax for setting up of 33KVA is disallowed twice, once on the basis of audit observation and second by Division Officer based on the Range Officer's observation. 5. On the other hand, the learned AR appearing for the Revenue defended the impugned order. 6. After considering the submiss .....

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