2012 (8) TMI 20

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... u: Commissioner of Central Excise, Vapi has filed this appeal against the Order-in-Original No. 20/DEM/ Vapi /2010, dt.31.12.10 in the case of M/s. Veena Industries Ltd., Silvassa . The assessees were engaged in the manufacture of excisable goods namely "diesel generating set" falling under Central Excise Tariff Heading 85. The contention of the Revenue was that the adjudicating authority had fai .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ctions are sustainable or not. 3. I have gone through the details of the case, various submissions and the related judgments. It is a fact that the assessees were engaged in providing services to its various clients of maintenance of diesel generating set manufactured by the assessee and had not registered for providing the same services and not paid the service tax. It is a fact that the assesse .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... ter from the superintendent Range-1 Division-II, Silvassa vide No.F.No.SLV -I/AR- Veena /2009-10 dated 01.02.10. 5. Facts being so, I have hesitation to come to the conclusion that the assessee had paid Rs.51,85,588/- towards the service tax on "installation and commissioning" is in fact the payment of service tax for "annual maintenance and repairs" service category. Hence plea of the assessee t .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X