TMI Blog2024 (1) TMI 775X X X X Extracts X X X X X X X X Extracts X X X X ..... D. VERSUS THE COMMISSIONER OF CENTRAL EXCISE [ 2008 (3) TMI 32 - CESTAT BANGALORE] and the same was upheld by the Hon ble Bombay High Court reported at CST, Mumbai - VI vs. Blue Star Ltd [ 2018 (9) TMI 1421 - BOMBAY HIGH COURT ]. On perusal of the fact of the Blue Star Ltd it is observed that the fact in that case and fact of the present case are absolutely identical. Therefore, the Adjudicating Authority has rightly relied upon this decision. The respondent has provided the services to the foreign companies in relation to sales promotion and marketing of the goods of foreign company, therefore the service was received by not an Indian supplier of goods but the foreign companies who exported goods to India. In this case the Indian custo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... show cause notice dated 01.02.2012 was issued. The Adjudicating Authority i.e. the Commissioner of Central Excise, Customs and Service Tax-Vadodara I after considering the detailed submission of the respondent dropped the proceeding initiated vide the said show cause notice. Therefore, the present appeal filed by the revenue. 2. Shri Rajesh K Agarwal, Learned Superintendent (AR) appearing on behalf of the Revenue reiterates the grounds of appeal. In the ground of Appeal it is the submission of the Revenue that since the service of marketing and promotion of goods supplied by the foreign companies was provided in India and the receivable of service is located in India i.e. supplier of the goods to foreign companies. The service provided ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ase of Blue Star Ltd 2008 (3) TMI 32 CESTAT Bangalore and the same was upheld by the Hon ble Bombay High Court reported at CST, Mumbai - VI vs. Blue Star Ltd - 2018 (9) GSTL 1421 (Bom.). On perusal of the fact of the Blue Star Ltd it is observed that the fact in that case and fact of the present case are absolutely identical. Therefore, the Adjudicating Authority has rightly relied upon this decision. 4.1 As regard the said judgment the Revenue in their appeal submitted that since the Revenue has filed the appeal before the Supreme Court, the same cannot be relied upon. We find that in the Revenue s appeal except the filing of appeal against Blue Star Ltd Judgment no comments on the merit was made which clearly shows that the merit a ..... X X X X Extracts X X X X X X X X Extracts X X X X
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