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2018 (3) TMI 605
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....Central Excise<br>Ms. Sulekha Beevi C.S., Member (Judicial) And Shri B. Ravichandran, Member (Technical) Shri A. Cletus, Addl. Commissioner (AR) - for the Appellant Shri P.R. Renganathan, Advocate - for the Respondent ORDER Per B. Ravichandran, These four appeals are by Revenue against various impugned orders of the Commissioner (Appeals), LTU, Chennai. The impugned orders allowed b....
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...." and the respondents are eligible for refunds. The Revenue contested the said orders stating that these are not designing service and mere conversion of 2D image to 3D drawing will not make it a designing work. 2. We have heard both sides and perused the appeal records. 3. At the outset, both sides agree that for the very same respondent, for the earlier periods, on the same dispute, the ma....
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....t was with reference to denial of refund on the issue of classification only. The Revenue initiated such proceedings on the ground that there is no taxable service exported by the respondent. Following the decision of the Tribunal in the respondent's own case, we are holding that the respondents did export taxable service, they are eligible for refund as claimed under Rule 5. We note that in the e....