2019 (9) TMI 1188

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.... V. Ramanaiah Shetty, Superintendent/AR for the appellant None for the Respondent. ORDER PER: MS. SULEKHA BEEVI C.S 1. The above appeal has been filed by the Department against the impugned order dt. 26.11.2014 passed by the Commissioner. 2. The facts of the case are that the respondents are engaged in providing works contracts service and is registered with the Department under the....

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....ne appeared on behalf of the respondent/assessee even though the list has been published in the website. 5. The first ground raised in the appeal is that the Commissioner ought not to have extended the benefit of paying service tax under composition scheme. In para 50, the adjudicating authority has observed that the appellant has not availed CENVAT Credit and also has exercised option for the ....