2022 (7) TMI 1031

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....orised Representative for the Respondent ORDER This appeal has been filed by M/s Aneesh Engineers against denial of refund of service tax amounting to Rs. 20,22,971/-. 2. Learned counsel for the appellant pointed out that this amount was paid by the appellant under the head of 'Erection Commissioning and Installation Service' however, Revenue issued them a show cause notice seeking to cla....

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.... which was in respect of free supply material. The Commissioner (Appeals) allowed revenue's appeal. Learned counsel pointed out that the notice seeking to reclassify activity was not challenged by Revenue before Commissioner (Appeals) and hence Revenue could not have challenged the supplementary demand on account of free supply material. The appellant appealed before Tribunal and succeeded and the....

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....mand of the said amount in the show Cause Notice. Learned Authorized Representative pointed out that the amount claimed as refund has been paid under the 'Erection Commissioning and Installation service' whereas, the demand dropped in respect of said amount is in respect of 'Commercial Industrial Construction Service'. 5. I have gone through rival submissions. I find that the appellant had clas....

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....filed in respect of adjustment of Rs. 20,22,971/- from the head of 'Erection Commissioning and Installation' to the head of 'Commercial Industrial Construction Service'. From the above, it is apparent that while the Revenue's attempt to classify the service provided by the appellant under the 'Commercial Industrial Construction Service' and to include the value of free supply material has failed i....