2013 (7) TMI 495

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....GEMENT Per. Archana Wadhwa:- After dispensing with the condition of pre-deposit of Rs. 46,155/-, which stand confirmed against the appellant by denying them the benefit of Cenvat credit of service tax paid on the group insurance, life insurance and mediclaim of employees of the company and penalty of Rs. 5,000/-, I proceed to decide the appeal itself as the issue stand covered by the precede....

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....uch less. He also expanded the scope of the allegations made in the show cause notice by observing that such insurance was also in respect of family members of the employees. Accordingly, he confirmed the demand and imposed penalty. The said order of Adjudicating Authority was upheld by Commissioner (Appeals), hence, the present appeal. 3. I have gone through the show cause notice which clearly....

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....R. 444 (Kar.) and CCE & ST, LTU, Bangalore vs. Micro Labs Ltd. 2011 (24) S.T.R. 272 (Kar.). Though the original Adjudicating Authority has accepted that the issue stands covered, but he has refused to follow the same on the ground that the Revenue has not accepted it. It is surprised that there being no appeal against the Hon'ble Karnataka High Court decision by the Revenue, the refusal of the ori....