CESTAT
in the case of M/s Orion Appliances Ltd. Vs CST reported as
2010(05)LCX0027. Thus, the appellants have availed inadmissible
input service ... para 8 of the judgment in the case of M/s Orion Appliances Ltd
4
Vs. Commissioner of Service Tax, Ahmedabad reported
Reliance is placed on the decisions in the cases of:
o Orion Appliances Ltd [2010 (19) STR 205 (T)]
o Gulf Oil Corpn Ltd ... conclusion arrived by me is supported by the following
decisions:
i. Orion Appliances Ltd [2010 (19) STR 205 (T)]
"4. The issues
relied upon the decision of the Tribunal in the case of Orion Appliances Ltd. vs. Commissioner of Service Tax, Ahmedabad ... also is on the same line as in the case of Orion appliances Ltd. (supra). We have considered the submissions made by both sides
proportion as held by this Tribunal in the case of Orion Appliances Ltd. vs. CST, Ahmedabad [2010 (19) STR 205 (Tri-Ahmd)]. Therefore the proportionate ... Cenvat credit as held by this Tribunal in the case of Orion Appliances Ltd. (supra), but both the lower authorities have after due consideration held
appellant has not maintained separate accounts. The CESTAT in Orion Appliances Ltd. Vs. Commissioner of Service Tax, Ahmedabad reported
relied upon the decision in the case of M/s. Orion Appliances Ltd. Vs. CST, Ahmedabad [2010-TIOL-752-CESTAT-AHM.]. We find that ... ratio of the decision in the case of M/s. Orion Appliances Ltd. In that decision the Tribunal had taken the view that prior
extended period is therefore without error. The Tribunal in Orion Appliances Ltd. Vs. CST, Ahmedabad 1 clearly held that trading is purchase and sale
Private Ltd. Vs. CCE 2012 (28) STR 443
(c) Lacto Cosmetics (Vapi) Pvt. Ltd. Vs. CCE 2013 (30) STR 107
(d) Orion Appliances Ltd
placed on Tribunals decision in the case of Orion Appliances Ltd. vs. CST, Ahmedabad: 2010 (19) S.T.R. 25 (Tri.-Ahmd.) and BHEL
find that in various orders passed by the Coordinate Bench viz., Orion
Appliances Ltd Vs CST, Ahd (supra), Franke Faber India Ltd Vs CCE ( supra ... clarificatory in nature. However, the
Coordinate Benches in the case of Orion Appliances Ltd (supra), inter alia,
held that since trading activity is nothing
