2010 (5) TMI 342

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..... as also in respect of Cairn Energy (India) (P.) Ltd. v. CC&CE held that the services rendered by Cairn Energy (India) (P.) Ltd. would not fall under the category of C&F agent service - Held that: - waiver of pre-deposit of the amounts involved is allowed - ST/218 OF 2006 - 381 OF 2010 - Dated:- 10-5-2010 - M.V. RAVINDRAN, JUDICIAL MEMBER AND P. KARTHIKEYAN, TECHNICAL MEMBER M.V. Ravindra .....

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..... -1998 to 31-8-1999. It is his submission that the very same Order-in-appeal which has been passed by the learned Commissioner (Appeals) was also in respect of Cairn Energy (India) (P.) Ltd. v. CC CE [2008] 15 STT 267 (Bang. - CESTAT) has held that the services rendered by Cairn Energy (India) (P.) Ltd. would not fall under the category of C F agent service. It is his submission that since the said .....

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..... had disposed of appeals filed by Cairn Energy (India) (P.) Ltd. (supra) and ONGC Ltd. The Bench vide Final Order dated 29-4-2008 clearly held that the services provided by M/s. Cairn Energy (India) (P.) Ltd. would not fall under the category of C F agent service. If that be so, the appellant having allegedly received the services, as recipient of the services, would not also to be covered under t .....

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