2015 (4) TMI 822

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..... R Per: M V Ravindran: This appeal is directed against Order-in-Appeal NO: SR/206/NGP/2009 passed by the Commissioner of Central Excise & Customs (Appeals), Nagpur. 2. Heard both the sides and perused the records. 3. The adjudicating authority has confirmed the demand of service tax liability, on the appellant on the ground that they have given services which would fall under the category of &# .....

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..... ements (status of CEPT in Maharashtra as on 23/02/2015) from the website of Maharashtra Pollution Control Board and draws our attention to the fact that Butibori CEPT Pvt. Ltd. is funded by Central Government as well as State Government through MPCB. He also submits that identical issue has been decided by this Bench in the case of Lote Parshuram Environment Protection Co-op Society Ltd. vs. Commi .....

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..... 2012) would squarely cover the issue; as also the rati o laid down by this Bench in the case of Lote Parshuram Environment Protection Co-op Society Ltd. (supra). 7. In view of the foregoing, we find that the impugned order is not sustainable and liable to be set aside and we do so. The impugned order is set aside and the appeal is allowed with consequential relief, if any.
Case laws, Decisio .....

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