2018 (9) TMI 502

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....nshu Bansal, Advocate Present for the Respondent: Mr. G.R. Singh, D.R. ORDER PER: RACHNA GUPTA The appellant is registered for providing taxable service under the category of erection, commissioning or installation services. Department during an audit observed that the appellant had provided various taxable services to M/s. J.K. Tyre & Industries during the period w.e.f. April 2006 to ....

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....pplication (ROM) was dismissed. Aggrieved of the said order, the appeal before the Commissioner (Appeals) was filed. The same has also been dismissed vide order under challenge i.e. dated 16^th July, 2014. The ld. Advocate relied upon the decision in the case of Shubham Electricals vs. CCE & ST, Rohtak - 2015 (40) STR 1034 (Tri.-Del.) and Purushottam Lal vs. CCE, Jallandhar - 2015 (38) STR 161 (Tr....

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....and was filed. 4. Perusal of the order under challenge shows that Commissioner (Appeals) has confined himself only qua the grievance of the appellant for rejection of his Misc. Application praying rectification of the order of original adjudicating authority. From the record, it is observed that the grounds of appeal as raised before the Commissioner (Appeals) included all other grounds of defe....