2018 (4) TMI 830

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....dvocate - for the appellant Shri H.C. Saini, D.R. Shri K. Poddar, D.R. - for the respondent ORDER Per Justice Dr. Satish Chandra: Both the appeals have been filed being a different Order-in-Appeal No. 258 & 231/17-18 dated 28.9.2017 and 19.9.2017. The period of dispute is December 2007 to March, 2010. 2. The brief facts of the case are that the appellant is engaged in the manufactur....

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....ratio laid down in the case of Stanzen Toyotetsu India Pvt. Ltd. Vs. CCE, Bangalore-III - 2009 (14) STR 316 (Tri.-Bang.), which was upheld by the Karnataka High Court. He also submits that the identical issue has been decided in favour of the assessee also in the case of M/s EXL Service Com (India) Pvt. Ltd. Vs. CCE & ST, LTU - 2017 (5) TMI 1461-CESTAT-New Delhi. 4. On the other hand, Shri Sain....