TMI Blog2014 (10) TMI 138X X X X Extracts X X X X X X X X Extracts X X X X ..... months cannot be denied on such technical grounds. Indeed, in a very recent CESTAT judgment order No. 52863/2014 dated 10.07.2014 in the case of Bharat Sanchar Nigam Limited [2011 (7) TMI 946 - CESTAT, NEW DELHI] the issue has been considered and decided in favour of the assessee. Thus, the issue stands settled in favour of the appellants and is no longer res-integra - Decided in favour of assesse ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... which held that as the procedure prescribed under Rule 6(4A) of Service Tax Rules 1994 has not been followed, such adjustment cannot be permitted and accordingly confirmed the demands but did not impose any penalty. The appeal No. ST/789-790/2008 are against confirmation of the said demands amounting to ₹ 11,81,565/- and ₹ 5,21,739/-. The Commissioner vide orders in revision revised t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... support: (1) CC, Patel Associates Pvt. Ltd. Vs. Union Of India [2013 (32) STR 392 (H.C.]. (2) M/s. Bank of Rajasthan Ltd. Vs. CCE, Jaipur [2010-Tiol-1171-CESTAT-DEL] (3) Gujarat NRE Coke Ltd. Vs. CCE, Rajkot [2012 (27) STR 372 (Tri-Ahmd.)] (4) BSNL Vs. CCE, Chandigarh [2011 (24) STR 719 (Tri.)] (5) Nirma Architects Valuers Vs. CCE, Ghaziabad ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d adjustment itself has been up held, the penalty imposed in the revisionary orders does not sustain. Accordingly appeals ST/619-620/2009 are also allowed. Having upheld the impugned adjustments the appeals Nos. ST/49-50/2010 and ST/54/2010 relating to refund are dismissed as infructuous. In view of the disposal of these appeals, their miscellaneous application seeking extension of stay is also ..... X X X X Extracts X X X X X X X X Extracts X X X X
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