TMI Blog2013 (2) TMI 804X X X X Extracts X X X X X X X X Extracts X X X X ..... Shri D.D. Joshi, Supdt. (AR), for the Respondent. ORDER [Order per : P.R. Chandrasekharan, Member (T)]. - The appeal and stay application are directed against Order-in-Appeal No. PVR/137/NGP/2012, dated 18-10-2012 passed by Commissioner of Central Excise Customs (Appeals), Nagpur. 2. The appellant, M/s. J.E. Engineering Works, Nagpur, undertook job work for their principal M/s. ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 5-5-2011 and inasmuch as the appellant did not appear before the adjudicating authority, an ex parte order was passed confirming the service tax demand along with interest thereon and also imposing penalties under Sections 76, 77 78 of the Finance Act and also a fee under Rule 7C of the Service Tax Rules, 1994. The appellant referred an appeal before the lower appellate authority and took the pl ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... lies on the decision of the Hon ble Apex Court in the case of Kranti Associates Pvt. Ltd. v. Masood Ahmed Khan, 2011 (273) E.L.T. 345 (S.C.). Accordingly he prays for grant of stay. 5. The ld. AR appearing for the Revenue reiterates the findings of the lower appellate authority and submits that no evidence was led before the lower appellate authority to show the transaction was one of job work ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d before the lower appellate authority was a point of law with regard to leviability of service tax as also the eligibility to exemption under notification. Even if the appellant has not claimed the benefit before the adjudicating authority, the appellant cannot be debarred from raising this point of law in the appellate proceedings and therefore, it was incumbent upon the lower appellate authorit ..... X X X X Extracts X X X X X X X X Extracts X X X X
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