2014 (1) TMI 1665

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....he Appellant. Shri D.D. Joshi, Superintendent (AR), for the Respondent. ORDER The appellant is a manufacturer and had availed construction service for construction of factory building, installation of plant and machinery etc. during the period Feb., 2010 to Dec., 2010 and the bills have been raised by the contractor and service provider during the period June - Dec., 2010 and the last pay....

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....the construction activity of factory building, with installation of plant and machinery, was neither directly nor indirectly related to manufacture of final product. Being aggrieved, the appellant carried the matter before the Commissioner (Appeals), who upheld the Order-in-Original rejecting the appeal. Being aggrieved, the appellant is before this Tribunal. 2. The appellant draws my atte....