2017 (10) TMI 509

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....t Mr. Sanjay Jain, DR for the Respondent ORDER Per: S.K. Mohanty This appeals is directed against the impugned order dated 28.03.2013 passed by the Commissioner (Appeals) Customs and Central Excise, New Delhi. 2. Brief facts of the case are that the appellant is registered with the service tax Department for providing/ receiving taxable services namely storage & warehousing and good....

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....d. Commissioner (Appeals) vide impugned order has upheld the adjudication order. 3. Heard both sides and perused the case records. 4. Notification No.1/2006-ST dated 01.03.2006 provides the exemption from payment of service tax, subject to fulfillment of certain conditions. One of the conditions itemized in the said notification is that no cenvat credit of duty/ service tax paid on inputs, c....