2016 (11) TMI 1533

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....echnical) For The Appellant : Sh. Nikhil Nagpal & Ms. Sakshi, CAs For The Respondent : Sh. Ranjan Khanna, AR ORDER Per: Justice (Dr.) Satish Chandra: The present appeals are filed by the appellant -assessee against the order-in-appeal No. IND/CEX/000/APP/155-157dated 12.01.2012 passed by the Commissioner of Customs, Central Excise & Service Tax (Appeals) Indore.  The appellant ....

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....11.04.2013 has observed as under: "8. Ld. DR would however persuade us to hold in favour of Revenue by relying upon the decision of this Tribunal in Sayaji Hotels Ltd. vs. CCE, Indore reported in 2011 (24) STR 177 (Tri. Del.) wherein the core issue was whether the exemption Notification No. 12/2003-ST dated 20.06.2003 is applicable to a deemed sale of goods, as in a transaction involving ....

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....Its a distinct transaction for which "as concurrently found by the primary and appellate authority, separate value is receipted, documented and recorded".  In any event, the exemption notification engrafts no restrictive condition other than those set out therein which are satisfied in the present case.  The restrictive interpretation of the Notification by the Board vide its clarificato....