2015 (12) TMI 816

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....issioner (AR), for the Appellant. Shri L. Badrinarayanan, Advocate, for the Respondent. ORDER [Order per : M.V. Ravindran, Member (J)]. - This appeal is filed by the Revenue against Order-in-Original No. 12/STC-1/BR/10-11, dated 7-6-2010. 2. Heard both sides and perused the record. 3. The relevant facts that arise for consideration are the appellant Revenue is aggrieved by....

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....n to evade service tax, the Adjudicating Authority should have confiscated the capital goods. 5. We find that the preposition as put forth by the ld. Departmental Representative as well as in the grounds of appeal are not in consonance with the law inasmuch as there is no dispute that the capital goods in which the Cenvat credit were availed were duty paid by the manufacturer. The responde....