CESTAT allows Abatement in Construction Contract based on CA Certificate

Makkar Construction Co. Vs Commissioner of C.E. (CESTAT Chandigarh)

CESTAT find that the contract is clearly for the construction on the basis of rate fixed for per sq. ft.; the contract indicates quality of the material in some clauses; moreover, the copies of the VAT returns and the invoices clearly indicate the purchase of steel, cement and other material required for the construction; the fact that the invoices raised by the supplier of the appellants contain reference to the address of M/s Kangaroo Industries who have a

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