2016 (8) TMI 189

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....aminer (AR), for respondent ORDER This appeal is directed against order-in-appeal No. AGS (26) 153/2012 dated 6.2.2012. 2.  Heard both sides and perused the records. 3.  On perusal of the records, the issue that arises for consideration is whether the appellant is eligible for the refund of the service tax paid under protest by them in view of the audit objection.  It is....

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....s under 'works contract'.  On a specific query from the Bench, learned Chartered Accountant submits that they will be and are in a position to produce all the documents and justify their claim for the refund of the amount.  Since the documents which are annexed to the appeal memoranda and produced before the Tribunal for the first time, we are of the considered view that the adjudicating....