2012 (8) TMI 885

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....AR MITTAL AND GURMEET SINGH SANDHAWALIA, JJ. For the Petitioner : D.K. Bhatti The judgment of the court was delivered by AJAY KUMAR MITTAL J.-This order shall dispose of CWP Nos. 14643 and 14718 of 2012 as learned counsel for the petitioner states that the facts and the issue involved in both the petitions are identical. However, facts have been extracted from CWP No. 14718 of 2012. 2.....

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.... countries decided to set up the petitioner-unit under the Ministry of Railways for providing such components for smooth functioning of the sovereign function of providing rail transportation. The funds are allocated to the unit through railway budget. It is not indulged in sale of the loco components being manufactured at diesel loco modernization works. It is manufacturing components within the ....

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....the petitioner filed an appeal before the Commissioner (Appeals), Customs and Central Excise, Chandigarh along with application for stay and for dispensing with the condition of pre-deposit of service tax and penalty. The appeal was dismissed vide order annexure P4. Dissatisfied with the order, the petitioner filed an appeal before the Tribunal along with application for stay. The Tribunal vide or....

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....y on taxable services provided/received. In such circumstances, it cannot be stated that there is any error in the exercise of jurisdiction by the Tribunal. 7. No illegality or perversity could be pointed out in the impugned order warranting interference by this court. The petitions are dismissed. However, any observation made herein shall not be treated to be expression of opinion on the merit....