2018 (1) TMI 1089

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

.... (Rep. by Sh. Amresh Jain, DR), For the Respondent ORDER Per B. Ravichandran The present appeal is filed by the assessee-Appellants against the Order-in-Original No.JAI-EXCUS-001-COM-063-13-14 dated 21.10.2013 passed by the Commissioner of Central Excise (Appeals), Jaipur. The period in dispute is April, 2007 to March, 2008. 2. The brief facts of the case are that, during the period ....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....ount of 8% on the exempted services and also imposed penalties. 3. Heard Ms. Rinky Arora, learned counsel for the assessee-Appellants and Shri Amresh Jain, learned DR for the Department. 4. The learned counsel for the assessee-Appellants submits that the facts of the case are not in dispute. They did avail credit of input services which are common to exempted as well as taxable output servic....

X X   X X   Extracts   X X   X X

Full Text of the Document

X X   X X   Extracts   X X   X X

....cases has been consistently followed in various decisions of this Tribunal. In addition to these submissions, the assessee-Appellants did not take any other ground for grievance. 5. The learned DR for the Department contested the submissions of the assessee-Appellants. He submitted that the ratio of Chandrapur Magnet Wires (P) Ltd. (supra) has only application to interpret the conditions of Rul....