2015 (4) TMI 1070

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....sistant Commissioner (A.R) for the respondent JUDGEMENT Per : M.V. Ravindran This appeal is directed against Order-in-Appeal No. PII/AV/102/2010 dt. 22.07.2010. 2. Heard both sides and perused the records. 3. On consideration of the submissions made by both sides, we find that the issue involved in this case is regarding the rejection of the refund claim which has been filed by the appellant ....

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....l vide final order No.A/690/2012-WZB/C-I (CSTB) dt. 26.9.2012, at the time of disposing of the stay petition, the appeal was disposed in favour of the assessee appellant herein. This judgment is reported at 2013 (32) STR 451 (Tri. Mumbai). We find that the dispute as to the refund claim filed by the appellant has been disposed of by the impugned order in this appeal holding that the appellant is n....

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....or the use of organizations or institutions being established solely for educational, religious, charitable, health, sanitation or philanthropic purposes and not for the purposes of profit are not taxable being, non-commercial in nature. Generally, Government buildings or civil constructions are used for residential, office purposes or for providing civic amenities. Thus, normally Government const....