2015 (3) TMI 789

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... order as cited is same and places on record a letter received from office of Commissioner of Customs, Excise and Service tax (Letter no. V(2)04/2012/R&T/594 dated 29.01.15 addressed to Addl. Commissioner (AR), CESTAT, Mumbai) wherein it is stated that CBEC has decided not to file Civil Appeal in the case against [2014 (5) TMI 651 - CESTAT MUMBAI]. - Impugned order is set aside - Decided in favour .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X

..... service recipient. 5. Appellant herein is operating a plant which produces oxygen as per an agreement entered with the service recipient and discharged appropriate service tax on the amount received as service charges. It is the case of the revenue that appellant has not included the value of free electricity consumed for generation of oxygen; while discharging service tax liability. 6. Ld. .....

X X   X X   Extracts   X X   X X

→ Full Text of the Document

X X   X X   Extracts   X X   X X