2015 (8) TMI 449

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..... astava, Authorised Representative Per : Mr. P.K. Das; After hearing both the sides and on perusal of the records, we find that the appellants were engaged in the manufacture of Industrial or Electrical Induction Melting furnace of different capacity classifiable under Chapter 84 of the Schedule to the Central Excise Tariff Act, 1985. They have received the services of Intellectual Property Servi .....

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..... tion 66A of Finance Act, 1994 is introduced with effect from 18.04.2006 in respect of the services received from the foreign. In the present case, the dispute relates to the period October 2004 to September 2005.  Hence, the present case is covered by the decisions cited by the learned Advocate. 3. In view of the above discussions, we set-aside the impugned order.  The appeal filed by t .....

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