2011 (5) TMI 72

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..... f the taxable services rendered by the respondent - Held that: an identical issue in the case of Agra Steel Corporation Vs. CCE, Kanpur reported in [2008 - TMI - 31492 - CESTAT NEW] DELHI was decided in favour of the assessee - Hence, do not find any merits in the appeal filed by the Revenue and the same is rejected.
Shri M.V. Ravindran, Shri M.Veeraiyan, JJ. Appearance: Rep. by Shri K.K. Jais .....

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..... Ld. Counsel would submit that an identical issue in the case of Agra Steel Corporation Vs. CCE, Kanpur reported in 2009 (15) STR 202 (Tribunal-Delhi) was decided in favour of the assessee. 5. On perusal of the judgement of the Tribunal cited above, we find that the Coordinate Bench has held in para-7 as under:- 7. In respect of cutting, bending and straightening of the material during warehou .....

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