2016 (8) TMI 676

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... for the Appellants Shri Rajeev Gupta, Commissioner (AR) with Shri Ranjan Khanna, DR for the Respondent ORDER The appeal is directed against the adjudication order dated 25.10.2012 passed by the Commissioner, Central Excise (Adjudication) New Delhi. The order confirmed service tax demand of Rs. 5,52,11,917/- and Rs. 5,10,826/- besides interest and penalties under Sections 75 and 78, as specifi....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ri Rachit Jain, learned advocate appearing for the appellant and Shri Rajeev Gupta, learned Commissioner (AR) and Shri Ranjan Khanna, learned DR appearing for the Revenue, we find that in respect of confirmation of demand under the category of business auxiliary service, the appellant unsuccessfully claimed benefit under Export of Service Rules, 2005.On this issue, we find that the issue is no lon....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....vt. Ltd.  [2015 (27) STR 62 (All)]; 2.  CCE vs Arvind Mills Ltd. 2014 (35) STR 496 (Gujarat)]; and 3.  Volkswagen India Pvt. Ltd. vs. CCE  2014 (34) STR 135 (Tri-Mumbai)] As such, by following the said decisions, we hold that demand confirmation under the said category is also not sustainable. 5.  As regards the demand of Rs. 1.59 lakh approx. and Rs. 1.13 lakh appro....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....e notice proposed demand of duty under Business Auxiliary service and it is only during adjudication by  considering the appellants stand that the demand may fall under the category of "Information technology Software Services" stand confirmed. As per declaration of law in the above decisions, allegations are required to be made by the Revenue very clearly in the show cause notice and adoptio....