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TMI Blog2015 (9) TMI 636X X X X Extracts X X X X X X X X Extracts X X X X ..... For the Petitioner : Mr. K. Mohanamurali and Mr. K. Ravi Ananthapadmanabhan For the Respondent : Mr. Jaikumar and Mr. T. Ramesh COMMON JUDGMENT (DELIVERED BY R.SUDHAKAR, J.) Aggrieved by the order of the Tribunal in allowing the respective appeals filed by the assessee, the Revenue/appellant is before this Court by filing the present appeals. 2. While admitting the appeals, this Court f ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... decisions passed in the case of India Cements Ltd. - Vs - CCE, Salem (2007 (7) STR 569) and R.R.D. Tex Pvt. Ltd. - Vs - CCE, Salem (2007 (8) STR 186) as a finality has not reached and the cited judgments has been challenged by the department and appeal has been filed against them? 2. Whether the Tribunal is right in not considering that the assessee had not provided any 'output services' ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... discharged the duty liability as envisaged under the Act and the Rules. Against the said order, the appeals preferred by the respective assessees were allowed by the Tribunal against which the Revenue is before this Court by filing the present appeals. 4. Though the appeals have been admitted on two substantial questions of law, at the time of hearing the main appeals, this Court felt that the se ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... that the ratio laid down in Cheran Spinner's case (supra), is equally applicable to the cases on hand, following the said ratio, these appeals are also liable to be dismissed. Accordingly, the second substantial question of law is answered in favour of the respective assessee/respondent and against the Revenue/appellant. 7. Accordingly, these civil miscellaneous appeals fail and the same are ..... X X X X Extracts X X X X X X X X Extracts X X X X
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