2018 (5) TMI 113

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....l Shah, Advocate For Respondent (s): Shri Sameer Chitkara, AR Per: Dr. D. M. Misra Heard both sides. 2. This is an appeal filed against the order-in-appeal No. APP-03-408/2016-2017 dated 04.11.2016 passed by Commissioner (Appeals) of Central Excise, Customs and Service Tax- Vadodara. 3. The short issue involved in the present appeal is: whether the appellant are entitled to refund o....

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....efore the authorities below not appreciated. The Ld. Commissioner (Appeals) had rejected their appeal on the ground that the relevant work orders have not amended indicating the payment of less amount of value against deficit in taxable services. He submits that less taxable value has been received because the services rendered did not conform to the respective work orders, therefore, there is no ....