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2001 (11) TMI 4 - AT - Service TaxExtract: .......s. RPG Cellular Services Ltd. v. CCE, Chennai, 2000 (120) E.L.T. 461 and M/s. India Trade Promotion Organisation v. CCE, New Delhi, 2001 (132) E.L.T. 25 have taken similar view. 8195 2. In view of the above, we set aside the order impugned and remand the matter to the Commissioner of Central Excise for a fresh consideration on merits of the appeal.
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