Custom, Excise & Service Tax Tribunal
M/S. Mangla Ispat (Jaipur) Ltd vs Cce, Jaipur-I on 10 July, 2009
CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL, WEST BLOCK NO.II, R.K. PURAM, NEW DELHI-110066. BENCH-,,,,,DB Appeal No.ST/442/2007-Cust. BR. [Arising out of Revision Order No.V/H/ST/Adj.I/202/06/4724 dated 15.5.2007 passed by the Commissioner of Central Excise (Appeals), Jaipur]. Date of Hearing:10.07.2009 Date of decision: 10.07.2009 M/s. Mangla Ispat (Jaipur) Ltd. Appellant Vs. CCE, Jaipur-I Respondent
Present for the Appellant :Shri.Harpreet Singh, Advocate Present for the Respondent:Shri.Vijay Kumar, DR Coram: Honble Mr.D.N.Panda, Judicial Member Honble Mr. Rakesh Kumar, Technical Member ORDER NO. _______________ DATED:10.07.2009 PER: D.N.PANDA The appellant is a small scale industry and was made entitled to exemption in respect of goods transport operator service received by them in terms of clause 160 of the Finance Act, 2003. The Notification No.43/97-ST dated 5.1.1997 was amended. The amendment also permitted effective from 16.11.97. Considering that the small scale industrial sector has been given an upliftment, the impugned order is set aside and the appeal is allowed. [Dictated & Pronounced in the open Court].
(D.N.PANDA) JUDICIAL MEMBER (RAKESH KUMAR) TECHNICAL MEMBER Anita