9911796707
TMI Blog2023 (3) TMI 10X X X X Extracts X X X X X X X X Extracts X X X X ..... ng Engineer Service - HELD THAT:- In various cases, it has been held that there was no record available to show the manner in which the activities of repair work were carried out by the taxpayer since there was no contract or agreement. The Delhi Bench of the CESTAT in the case of M/s. Crimpson Electronics [ 2009 (7) TMI 80 - CESTAT, NEW DELHI ] has held that There is nothing on record to show the ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... filed by the appellant against the Order-in-Appeal No. CMB-CEX-000-APP-069-12 dated 27.03.2012 passed by the Commissioner of Customs, Central Excise and Service Tax (Appeals), Coimbatore whereby the demand of Service Tax along with interest and penalty came to be upheld. 2. It is the case of the appellant that they are the manufacturer of parts for paper mill machinery and are also registered und ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ty proceeded to confirm the demand as proposed in the Show Cause Notice. Aggrieved by the said order of demand, the appellant preferred first appeal before the Commissioner of Customs, Central Excise and Service Tax (Appeals), Coimbatore, who has vide impugned order rejected the same, against which the present appeal has been filed before this forum. 4. Heard Shri T. Ramesh, Learned Advocate for ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... by the Learned Advocate for the appellant and we find that in the said orders, it has been held that there was no record available to show the manner in which the activities of repair work were carried out by the taxpayer since there was no contract or agreement. The Delhi Bench of the CESTAT in the case of M/s. Crimpson Electronics (supra) has held as under:- "4. There is nothing on record to ..... X X X X Extracts X X X X X X X X Extracts X X X X
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