TaxTMI 
TaxTMI 
2010 (9) TMI 622
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....off, Advocate, for the Respondent. [Order] . - The Revenue has filed this appeal. 2. The fact of the case are that the respondent availed CENVAT credit on service tax paid to the labour contractor and paid service tax for that. The respondent to take the work of crimping and soldering done by such contract labourers and on that job work, they paid service tax to the labour cont....
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....licable to the fact of this case. He submitted that in the case of Jay Yuhshin Ltd. v. CCE, New Delhi - 2000 (119) E.L.T. 718 (Tri.-LB) wherein this Tribunal has observed as under :- "13. In the light of the above discussion, we answer the reference as under : (a) Revenue neutrality being a question of fact, the same is to be established in the facts of each case....
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....and the Revenue neutrality is not applicable to this case. With regard to the reliance of Sterlite Industries (I) Ltd. (supra) he submitted that in the issue dealt with by the Larger Bench is neither the goods were removed under exemption Notification nor the goods were chargeable to nil rate of duty. In this case the goods have been removed under Exemption Notification, hence, the decision of Ste....
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....order is to be sustained. 5. Heard both sides. 6. I have gone through the submission made by both the sides. The learned DR argued the matter on two points. Firstly, in this case the situation of Revenue neutrality is not applicable as per the decision of Yuhshin Ltd. (supra) I have gone through the judgment and find that the Larger Bench of this Tribunal in that case has observed that ....