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2015 (12) TMI 21
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....)<br>Dated:- 28-7-2015<br>ST/267/11, ST/284 to 294/11 , ST/307/11, ST/308/11 - Final Order Nos. A/2408-2421/2015-WZB/STB<br>Service Tax<br>M. V. Ravindran, Member (J) And C. J. Mathew, Member (T) For the Petitioner : Shri C S Biradar, Adv. & Shri Mukesh Laddha, CA & Shri Bharat Raichandani, Adv. For the Respondent : Shri A B Kulgod, Asst Commissioner (AR) ORDER Per M. V. Ravindran A....
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....tax paid and not education cess. The first appellate authority has relied upon the decision of the Tribunal in the case of Balasore Alloys Ltd. 2010 (20) STR 506 (Tri. Kolkata). 5. Learned Counsel appearing on behalf of appellants would submit that the Central Board of Excise and Customs (CBEC) after noting the decision of the Tribunal in the case of Balasore Alloys Ltd. (supra) has, vide Circu....
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.... first appellate authority set aside the order-in-original which granted refund to the appellant by relying on the judgement of the Tribunal in the case of Balasore Alloys Ltd. (supra) which is in favour of the Revenue. We find that the first appellate authority has not considered the subsequent judgements passed by the Tribunal in the case of Cauvery Coffee Traders and Kudremukh Iron Ore Co. Ltd.....