2015 (11) TMI 787

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....spondent : Shri S.K. Shukla, Authorised Representative Per: P K Das: The appellant filed this appeal against rejection of refund claim of Rs. 4,07,675/-. 2. Learned Advocate on behalf of the appellant submits that the appellant filed refund claim on 24.02.2006 for Rs. 4,07,675/- in respect of service tax paid under the category of "Commissioning, Installation and Erection Services" and cl....

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....s the contract or agreement for claiming abatement. 4. After hearing both the sides and on perusal of the records, we find that the Commissioner (Appeals) rejected the refund claim on 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, commis....