2015 (12) TMI 326

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.... Commissioner (AR), for the Appellant. Shri Sagar Shah, Chartered Accountant, for the Respondent. ORDER This appeal is filed by the Revenue against Order-in-Appeal No. AGS (172)79/09, dated 5-8-2009 passed by the Commissioner of Central Excise & Customs (Appeals), Aurangabad. 2. The miscellaneous application filed by the Revenue is for adducing additional grounds. We considered th....

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....nasmuch as vide Finance Act of 2012, retrospective exemption was granted under Section 97 and Section 98. We reproduce the same as under : "SECTION 97. Special provision for exemption in certain cases relating to management, etc., of roads. - (1) Notwithstanding anything contained in Section 66, no Service Tax shall be levied or collected in respect of management, maintenance or repair of ....

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....ent, maintenance or repair of non-commercial Government buildings, during the period on and from the 16th day of June, 2005 till the date on which section 66B comes into force. (2) Refund shall be made of all such Service Tax which has been collected but which would not have been so collected had sub-section (1) been in force at all material times. (3) Notwithstanding anything cont....

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....ess during the course of conducting the business. We find that the first appellate authority while setting aside such demands has also not given any reasoning which could be appreciated by us. In the absence of any reasoning by the lower authorities, we find that this particular issue of eligibility to avail Cenvat credit on the various services, which are consumed by the appellant for providing t....