2013 (9) TMI 837

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....DER We have heard Shri Vinod Kant, learned counsel appearing for Central Excise department. An affidavit of service has been filed. This Central Excise Appeal under Section 35-G of Central Excise Act, 1944 arises out of an order dated 5.3.2013 passed by Customs, Excise and Service Tax Appellate Tribunal, New Delhi (CESTAT) by which the CESTAT has allowed the application of the respondent-....

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....g the amalgamation from the date of application will not affect the appellant's entitlement to the credit inasmuch as the service tax stands paid by M/s Ghari Detergent (P) Ltd during the same period. In the circumstances the demand from M/s R.S.P.L. Ltd was not justified. The Tribunal found that if the Revenue's contention is accepted, there was no requirement for payment of service tax by M/s Gh....