TMI Blog2019 (7) TMI 822X X X X Extracts X X X X X X X X Extracts X X X X ..... ty) Rules 2010 - HELD THAT:- Reliance placed in the case of CELLULAR OPERATORS ASSOCIATION OF INDIA AND OTHERS VERSUS UNION OF INDIA AND ANOTHER [ 2018 (2) TMI 1264 - DELHI HIGH COURT] where it was held that Prior to 01.07.2010 builders/developers are not liable to pay service tax for the Construction of Residential Complex Service and in the present case, the period involved is from 16.06.2005 t ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... dated 28.02.2018 passed by the Commissioner (Appeals) whereby the Commissioner (Appeals) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are manufacturers of chewing scented tobacco/zarda falling under Chapter 2403 of CETA, 1985 and are availing CENVAT credit on various input services and capital goods. During the course of ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... of ₹ 24,664/-. Aggrieved by the said order, the appellant filed appeal before the Commissioner who rejected the same. 3. Heard both the parties and perused the records. 4. Learned Counsel for the appellants at the outset fairly conceded that on merit, he has no case in view of the judgment of Hon ble High Court of Delhi in the case of Cellular Operators Associa ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... . 6. After considering the submission of both the parties and perusal of the material on record, I find that on merit, the appellant has fairly conceded the case in view of the judgment of the Hon ble High Court of Delhi in the case of Cellular Operators Association of India (supra). As far as penalty is concerned, I find that it was a bona fide mistake of the appellant to utilize t ..... X X X X Extracts X X X X X X X X Extracts X X X X
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