Noida vs Cmc Ltd on 20 August, 2018
IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE
TRIBUNAL
REGIONAL BENCH : ALLAHABAD
COURT No. I
APPEAL ... Central Excise,
Meerut)
Commissioner, Service Tax, Noida Appellant
Vs.
M/s CMC Ltd. Respondent
Appearance:
Shri Gyanendra Kumar Tripathi, Asstt. Commer. (A.R.) for Appellant
Cmc Commutator Pvt. Ltd., Belgaum vs The Commissioner Of Central Excise, ... on 3 August, 2001
ORDER
Shri Brahama Deva, Member (J)
1. These ... appeals filed by M/s CMC Commutator Pvt. Ltd with reference to the respective impugned orders passed by the lower authorities.
2. When these
appeal in the case of CC & CE v. CMC Ltd. 2007 (7) STR 702 (Tri.-Bang.). The Bench relied on the Board ... been applied by the Bench in the case of CCE v. CMC Ltd. (supra). He referred to ASPI Rustomji Balsara v. CCE, Vapi
Ankit Consultancy Ltd 2007 (6) STR 101 (Tri-Del);
(ii) CC, CE & ST, Hyderabad II vs C.S. Software Enterprises Ltd ... Bang);
(v) Commissioner of Customs & Central Excise, Hyderabad II vs CMC Ltd reported in 2007 (7) STR 702 (Tri-Bang).
7. The learned counsel
tune of Rs.2,51,205/- to M/s.CMC Ltd, who provide the set up for the electronic auction and the same is available
service tax against the respondent relying on the decision of CMC Limited 2007 (7) STR 702 (Tri. Bang), holding that the activity undertaken
Bombay High Court in
the case of CMC Info Systems Ltd. (supra), hold a finding that when
the exemption is conditional all the conditions therein ... judgment of Hon'ble Bombay
High Court in CMC Info System Ltd. case, exemption flows from the
power to exempt and refund flows from
Bombay High Court in the
case of CMC Info Systems Ltd. (supra), hold a finding that
when the exemption is conditional all the conditions therein ... judgment of Hon'ble Bombay
High Court in CMC Info System Ltd. case, exemption flows
from the power to exempt and refund flows from
Bombay High Court in the
case of CMC Info Systems Ltd. (supra), hold a finding that
when the exemption is conditional all the conditions therein ... judgment of Hon'ble Bombay
High Court in CMC Info System Ltd. case, exemption flows
from the power to exempt and refund flows from
reliance on the decision of the Tribunal in the case of CMC (India) Limited v. CCE and in support of their contention of res-judicata
