TMI Blog2015 (2) TMI 842X X X X Extracts X X X X X X X X Extracts X X X X ..... 547 - CESTAT CHENNAI] - Decided in favour of assessee. - Appeal No.ST/MISC/40999/2014, ST/EH/42380/2014 & ST/696/2011 - Final Order No.40759/2014 - Dated:- 31-10-2014 - Shri P. K. Das And Shri R. Periasami,JJ. For the Appellant : Ms. Karthika Prasad, Advocate For the Respondent : Shri P. Arul, Superintendent (AR) ORDER Per P.K. Das 1. After hearing both sides at length, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... eproduced below :- 3. The learned AR for Revenue sought time for verification of the Board s letter. Today, the learned AR placed the letter dated 16.7.2014 of the Joint Commissioner of Central Excise, Madurai. The relevant portion of the letter is reproduced below:- 3. Subsequently, the issue was taken up for clarification with the Board by the Chief Commissioner of Central Excise, Coimbat ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... gard. 4. Similar demand in the case of M/s. Naga Ltd. Dindigul on an identical issue was confirmed by the Commissioner in his O/O No.4/2011 dated 25.11.11. On appeal by M/s. Naga Ltd. against the Commissioner s O/O No.4/2011 dated 25.11.11, Hon ble CESTAT, SZB, Chennai after taking cognizance of the Board s clarification on this issue has granted stay vide Misc. Order No. 42592/2013 dated 5.11. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... -A was accepted by the Committee of Commissioners on 6.11.2013, following the principle laid down by the Board, as communicated by the Chief Commissioner s Office. Another Order-in-Original No. MAD-CEX-000-JTC-003-14/2014 dated 24.2.2014 passed by the Joint Commissioner, Madurai on an identical issue, dropping the demand of service tax under BAS, has also been accepted in review in consonance with ..... X X X X Extracts X X X X X X X X Extracts X X X X
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