2013 (7) TMI 779

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....shi, Supdt. (AR) For the Respondent : Shri V B Gaikwad, Adv. PER : P R Chandrasekharan The appeals are directed against Order-in-Appeal Nos. PII/84/06 dated 30/03/2006, PII/85/2006 dated 30/03/2006 & PII/64/06 dated 17/03/2006 passed by Commissioner of Central Excise (Appeals), Pune. As a common issue is involved in all these appeals, we take up these appeals together for disposal. 2. ....

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.... was undertaken in respect of appellant's own goods; therefore, no service has been rendered. The lower appellate authority also held that the demands were time barred. Revenue is aggrieved of these decisions and is before us. 3. The Ld. Superintendent (AR) appearing for the Revenue reiterated the grounds urged in the appeal memorandum. 4. The Ld. Counsel for the respondent submits that the ....

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....ssessee has received subsidy not on account of services rendered to Government of India but has received compensation on account of loss of interest, cost of insurance etc. incurred on account of maintenance of stock. The act of Respondent- Assessee can not be called as rendering of services. The Tribunal has rightly held that just because the storage period of free sale sugar had to be extended a....