2017 (9) TMI 505

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....athi, Assistant Commissioner (AR), for Appellant Shri Rajesh Chhibber, Advocate, for Respond ORDER The present appeal is filed by Revenue against Order-in-Appeal No. 87-ST/GZB/2011-12 dated 30/05/2011 passed by Commissioner of Central Excise (Appeals), Ghaziabad. 2. The brief facts of the case are that the respondents were issued with a Show Cause Notice dated 10/09/2009, wherein it wa....

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....yments were essential input services and dropped the proceedings initiated through said Show Cause Notice dated 10/09/2009. Aggrieved by the said order Revenue preferred appeal before Commissioner (Appeals). The Id. Commissioner (Appeals) decided the appeal through impugned Order-in-Appeal No. 87-ST/GZB/2011-12 dated  30/05/2011, wherein Id. Commissioner (Appeals) dismissed the appeal filed b....

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....l of the facts on record, I find that both Original Authority & Id. Commissioner (Appeals) have relied on following case laws for his decision. (a)    CCE Versus Bhilai Auxiliary Services reported at 2009 (14) S.T.R. (536) (Tri. - Delhi); (b)    Nav Bharat Tubes Ltd. Versus CCE, Jaipur reported at 2010 (18) S.T.R. 470 (Tri. - Delhi); (c)   &nbs....