2018 (5) TMI 825

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.... Ms. Vibha Nagang, Advocate Present for the Respondent: Mr.G.R. Singh, D.R. PER: S.K. MOHANTY This appeal is directed against the impugned order dated 31.03.2014 passed by the Commissioner (Appeals), Central Excise, Delhi. 2. Brief facts of the case are that the appellant is engaged in export of garments and realise the sale proceeds of such exported items, through proper and approved banki....

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....rvice Tax in terms of Section 66A of the Act, under reverse charge mechanism. 3. Heard both sides. 4. We find that the issue arising out of present dispute is no more res-integra, in view of the decision of this Tribunal in the case of M/s. Dileep Industries Pvt. Ltd. vs. CCE, Jaipur - 2017 (10) TMI 1231 - CESTAT, New Delhi. The relevant paragraphs in the said decision are extracted herein below....

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.... Industries Ltd. vs. CCE, Jaipur (Final Order No. 50149/2014 dated 03.01.2014) where it was observed that:- "4. We find that no documents have been produced showing that foreign bank has charged any amount from the appellant directly. The facts as narrated in the impugned order clearly indicate that it is the ING Vyasa Bank who had paid the charges to the foreign bank. In view of this, the appel....