2017 (4) TMI 157

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....espondent ORDER Per Anil Choudhary The present appeal is filed by the Revenue, against Order-in-Appeal No. 132-ST/APPL/KNP/2011 dated 24/06/2011 passed by Commissioner of Central Excise & Customs (Appeals), Kanpur. 2. The issue in this appeal filed by the revenue is whether the Commissioner (Appeals) have rightly allowed the appeal of the respondent-assessee and set aside the demand of....

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.... 21/12/2009 and examined the records including balance sheet, agreement in original with Purvanchal Vidyut Vitran Nigam Ltd. and other concern bodies like M/s. PVVNL, MPSEB and KESCO. The bill books, Sale Invoices, Tax Invoices, CST Invoices were also examined. Further, the details of payments received by the respondent during the financial year 2005-06 to 2009-10 (up to 18/12/2009) were obtained.....

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....r stated that sale invoices are issued to the parties who do not have Tin number, tax invoices issued to the parties who have Tin number and want to claim VAT or input credit and for interstate sales they issue CST invoice. Further, on examining the excerpts of the contract between the respondent-assessee and PVVNL, Varanasi, it was noticed that they are provided for repair and testing of Aluminum....

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....osed demand confirmed along with penalty, as stated hereinabove. 4. Being aggrieved, the appellant preferred appeal before learned Commissioner (Appeals) who vide the impugned order had held that the nature of work done by the respondent-assessee is in the nature of works contract, as admittedly they have used and supplied material in the repair of the Transformers for the clients. The repair p....