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2016 (12) TMI 1700
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....CAL) For The Appellant : Mr.Parth, Advocate For The Respondent : Mr. Govind Dixit, D.R. ORDER PER: B. RAVICHANDRAN The appeal is against order dated 16.11.2012 of Commissioner of Central Excise, New Delhi. The appellants are engaged in sales promotion and product awareness activities of American Express Travelers Cheque in India in terms of agreement entered into with M/s. American ....
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....ance was placed on the decision of the Tribunal in Microsoft Corporation of India Pvt. Ltd. reported in 2014 (36) S.T.R. 766 (Tri.-Del.). 3. The ld. A.R. reiterated the findings of the lower authorities. 4. We have heard both the sides and perused the appeal records. Admittedly, the appellants are rendering service in terms of agreement with the U.S. Company and receiving consideration from ....