2013 (1) TMI 617

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....espondents     Per DR. D.M. MISRA   This is an appeal filed by the appellant against the order in appeal No.08/Kol-VII/2012 dated-18.1.2012 passed by the Commr. of Central Excise (Appeals), Kolkata-VII. 2. Briefly stated facts of the case are that the appellant are engaged in the manufacture of the Air Pollution Control equipment falling under tariff of sub-heading No. 8421.31....

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..... At the material time, the customers had initially shown interest on purchasing the drawing and design of the equipment which were sold by them and as applicable discharged service tax on the value under the category heading Consulting Engineering . Later, the said customers, placed orders for manufacture of Pollution Control equipments and accordingly, they manufactured and cleared Pollution Con....

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....are engaged in the manufacture of Pollution Control equipment and also renders consulting Engineers services. I find during the material time, they have sold drawing and designs of Pollution Control equipment and discharged Service Tax on the same. In support, the appellant had placed before me the relevant challans and also ST-3 Returns. The Ld. A.R. did not dispute the same. Subsequently, when t....