2012 (5) TMI 491

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..... nsport Agency as recipient of the service – Held that:- Commissioner (Appeals) has dismissed the appeal for non-compliance to the provisions of Section 35F of the Central Excise Act without going into the merits of the Appeal. in the case of Nahar Industrial Enterprises Ltd. (2008 (10) TMI 38 (Tri)) whereby the payment of service tax from Cevant amount was upheld. order is set aside and the matter .....

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..... g into consideration the decision of the Tribunal in the case of CCE v. Nahar Exports Ltd. [2009] 18 STT 344 (New Delhi - CESTAT) and in the case of India Cements Ltd. v. CCE [2009] 18 STT 25 (Chennai - CESTAT). The applicant also relied upon the decision of Hon'ble Punjab and Haryana High Court in the case of CCE v. Nahar Industrial Enterprises Ltd. [CEA No. 99 of 2008, dated 6-5-2010] upheld the .....

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..... Punjab & Haryana High Court vide order dated 6th May 2010 whereby the payment of service tax from Cevant amount was upheld. In the case of ITC Ltd. (supra) the decision above cited has not been brought to the notice of the bench. In these circumstances, prima facie, we find it is a fit case for total waiver of amount of tax, interest and penalty. The stay petition is allowed. We find that the Com .....

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