Supreme Court affirms Tribunal decision, Revenue appeal dismissed, legal issues remain open for challenges.

The Supreme Court upheld the Customs, Excise and Service Tax Appellate Tribunal's decision in Bangalore, dismissing the Revenue's appeal due to its minimal impact and leaving all legal issues open for future challenges.

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The Supreme Court of India in 2012 (3) TMI 94 - SC Order, heard an appeal where the Revenue challenged a judgment by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) in Bangalore. The Court found the Revenue's effect to be meager and disposed of the appeal, confirming the CESTAT's order while keeping all questions of law open for the Revenue to raise in a future case.

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