2014 (6) TMI 346

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..... no more res integra due to amendment carried out to Notification No. 5/2006-C.E. (N.T.) by the Finance Act, 2010, Clause 74 and is also covered by the judgment of this Bench in the case of Naval Overseas Pvt. Limited (2011 (5) TMI 326 - CESTAT, AHEMDABAD) - Decided in favour of assessee. - E/965/2011 - Final Order No. A/109/2012-WZB/AHD - Dated:- 23-1-2012 - Shri M.V. Ravindran, Member (J) .....

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..... tification No. 5/2006 to allow the appeal filed by the Revenue, on the ground that the input services were not used in providing output services. Learned counsel would submit that the said notification is retrospectively amended by Notification No. 7/2010-C.E. (N.T.), dated 27-2-2010, wherein the words used in has been substituted by the words used in or in relation to . He would also submit th .....

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