TMI Blog2015 (12) TMI 750X X X X Extracts X X X X X X X X Extracts X X X X ..... g the decision of the Tribunal in the case of ECOF Industries Pvt.Ltd. Vs CCE Bangalore - [2009 (10) TMI 171 - CESTAT, BANGALORE] decided the issue in favour of the Respondent. It is seen that the Revenue has challenged the decision of the Tribunal before Hon'ble High Court, which was rejected - No reason to interfere the order of the Commissioner (Appeals). - Decided against Revenue. - Appeal No ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... rates the grounds of appeal. 3. I find that the Commissioner (Appeals), following the decision of the Tribunal in the case of ECOF Industries Pvt.Ltd. Vs CCE Bangalore - 2010 (17) STR 515 (Tri-Bang) decided the issue in favour of the Respondent. It is seen that the Revenue has challenged the decision of the Tribunal before Hon'ble High Court, which was rejected. For proper appreciation of t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... the relevant rules. As such, restricting the distribution of Service Tax credit in a manner as has been done in the impugned order of the lower authority finds no merits. In case the Department wants to place such restriction as is sought to be placed in the case, the rule is required to be amended. 10. I find that the provision of ISD has been made in the Service Tax Rules, 1994 as well as Ce ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... further find that the Appellant has relied upon a case of ECOF Industries Pvt.Ltd. Vs CCE Bangalore reported in 2010 (17) STR 515 (Tri-Bang) in which a similar issue was decided in favour of the assessee. Department has challenged the CESTAT Order in the Hon'ble High Court of Karnataka. Hon'ble High Court of Karnataka has rejected the Department s appeal vide Order CEA No.53/2010, dt.03.02 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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