2015 (7) TMI 757

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..... the certificate at any point of time. No enquiry was conducted by the Department in respect of this certificate. Hence, there is no reason to dis-believe this certificate. The Tribunal in the case of Indo Nippon Chemicals Co. Ltd Vs CCE Vadodara - [2009 (4) TMI 140 - CESTAT AHMEDABAD] held that the demand based on assumptions and presumptions under the category of Consulting Engineer service cann .....

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..... /585/WZB/05/CI(CSTB), dt. 15.12.2005, the Tribunal remanded the matter to the Commissioner (Appeals), Central Excise to record a finding on the liability of the Appellant to pay Service Tax. We find that the Appellant produced the certificate dt.12.04.2005 of M/s Textile Industries Ltd, certifying that they have paid the amount to the Appellant by cheque towards technical know-how. 3. The learn .....

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..... ed by the Department in respect of this certificate. Hence, there is no reason to dis-believe this certificate. The Tribunal in the case of Indo Nippon Chemicals Co. Ltd Vs CCE Vadodara - 2009 (16) STR 639 (Tri-Ahmd) held that the demand based on assumptions and presumptions under the category of Consulting Engineer service cannot be sustained. It is observed by the Tribunal that the Appellant pr .....

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