2015 (12) TMI 160

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....Technical) For the Petitioner : None. For the Respondent: Shri Alok Srivastava, Authorised Representative ORDER Per: P.K. Das 1 None appears on behalf of the Appellant. On perusal of the records, we find that the Appellants filed the written submissions dt.28.04.2015 with a request to decide the appeal in their absence on the basis of the records, and the written submissions along w....

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....visions should be invoked. 3 On the other hand, the learned Authorised Representative for the Revenue submits that the Hon'ble Kerala High Court in the case of Security Agencies Association Vs UoI 2012 (28) STR 3 (Kerala), on the identical issue, held in favour of the Revenue. He submits that the Adjudicating authority had given detailed findings for disallowing the deduction. 4 We find ....