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2012 (5) TMI 538 - AT - Central ExciseCENVAT Credit - Customs House Agent service - Board vide No.97/8/2007-ST dated 23.08.07 - Held that:- ommissioner (Appeals) in his order has correctly analysed the facts and has come to the right conclusion based on the decision of this Tribunal cited by him and the circular relied upon by him. Further, the ld. counsel for the respondent also relied upon the decision of this Tribunal in the case of Rolex Rings Pvt. Ltd. [2008 (2) TMI 770 - CESTAT, AHMEDABAD] and MTR Foods Ltd. [2011 (1) TMI 143 - CESTAT, BANGALORE]. I find that all the Tribunal decisions cited are applicable to the facts of this case and the Board’s circular as observed by the appellate authority also supports the case of the respondent - Decided against Revenue.
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