2015 (12) TMI 90

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....tered Accountant For the Respondent : Shri S. SHukla, Authorised Representative ORDER Per : Mr. P.M. Saleem The appellant herein is before us aggrieved by the impugned orders of the lower authorities rejecting their refund claim pertaining to amount deposited which were adjusted against demands consequent to audit by department under EA 2000. The audit party looked into reconciliation ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....y memos on these aspects only. However, while finalising the audit objection, different objections were raised and the amount already paid was adjusted against the issues viz., pertaining to whether the services rendered would be Works Contract vis-`-vis Commercial or Industrial Construction Services. He submits that they had paid the amount provisionally on 21.03.2013 whereas the final audit repo....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....eiterates the findings of the adjudicating authority and the Commissioner (Appeals) and submits that the audit report has reached finality as per Section 73(4A) of the Finance Act, 1994. Therefore, the appellant cannot reopen the issue at this stage. 4. On consideration of the arguments of both sides and careful perusal of the reports, we find force in the submissions of the appellant. It is ob....