2015 (12) TMI 21

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..... /11, ST/284 to 294/11 , ST/307/11, ST/308/11 - Final Order Nos. A/2408-2421/2015-WZB/STB
Service Tax
M. V. Ravindran, Member (J) And C. J. Mathew, Member (T) For the Petitioner : Shri C S Biradar, Adv. & Shri Mukesh Laddha, CA & Shri Bharat Raichandani, Adv. For the Respondent : Shri A B Kulgod, Asst Commissioner (AR) ORDER Per M. V. Ravindran All these appeals are filed against Order-i .....

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..... ellate authority has relied upon the decision of the Tribunal in the case of Balasore Alloys Ltd. 2010 (20) STR 506 (Tri. Kolkata). 5. Learned Counsel appearing on behalf of appellants would submit that the Central Board of Excise and Customs (CBEC) after noting the decision of the Tribunal in the case of Balasore Alloys Ltd. (supra) has, vide Circular No.134/3/2011-ST dated 08.04.2011, clearly c .....

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..... iginal which granted refund to the appellant by relying on the judgement of the Tribunal in the case of Balasore Alloys Ltd. (supra) which is in favour of the Revenue. We find that the first appellate authority has not considered the subsequent judgements passed by the Tribunal in the case of Cauvery Coffee Traders and Kudremukh Iron Ore Co. Ltd. (supra). It is also to be noted that the CBEC Circu .....

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