2017 (3) TMI 1290

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....the Respondent Per Archana Wadhwa: As per facts on record appellant is engaged in the manufacture of flexible laminates. With a lease deed dated 13.04.2002 they entered into a contract with M/s. MEPL for leasing out part of their available unutilized production facility to the extent of 5000 MT along with skilled workers. 2. The dispute in the present appeal relates to leviability of serv....

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....Also the appellants stand that these are reimbursable expenses and as such in terms of various decisions of the Tribunal as also of various High Courts cannot be held to be consideration for the services, if any, provided by them was not accepted. Limitation issue raised by the assessee was also held as not applicable. Accordingly, the demand was confirmed along with imposition of penalties. 4.....

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....d with Central Excise Unit and had leased out a part of the unit to M/s. MEPL under lease deed dated 13.04.2002. They were earlier issued a show cause notice dated 07.05.2003 relating to recovery of cenvat credit availed by the assessee on various capital goods which were leased out. The said show cause notice was dropped by the Commissioner of Central Excise Indore vide his order dated 16.11.2004....