2014 (1) TMI 1504

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....i Rajesh Kumar, Consultant, for the Appellant. Shri N. Jagdish, Superintendent (AR), for the Respondent. ORDER There is a delay of 12 days in the filing of the appeal, which is sought to be condoned. After hearing both sides, we have found satisfactory explanation of the delay and hence allow the COD application. 2. The stay application filed by the appellant seeks waiver and stay....

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....ltant submits that a coordinate Bench of this Tribunal in a similar case held in favour of the assessee vide CST, Ahmedabad v. Shilpa Constructions Pvt. Ltd. [2010 (19) S.T.R. 830 (Tri.-Ahmd.)]. He has also relied on paragraphs 14.4 and 14.6 of C.B.E. & C.'s Circular F. No. B1/6/2005-TRU, dated 27-7-2005. The Board clarified to the effect that if the construction of road is integral part of a comp....