2018 (5) TMI 917

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....t Shri V.R. Reddy, Assistant Commissioner (AR) for the respondent Per: M V Ravindran: This appeal is directed against order-in-Appeal No: NSK-EXCUS-000-255-13-14 dated 30/08/2012 passed by the Commissioner of Central Excise & Customs (Appeals), Nashik. 2. Heard both the sides and perused the records. 3. on perusal of the records, it transpires that the issue is regarding demand of s....

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....auxiliary service, and 'GTA services' needs to be reworked as the entire tax liability was calculated on the gross amount and the benefit of cum-tax price was not extended. 5. Learned Authorised Representative reiterates the findings of the lower authorities. 6. On careful consideration of the submissions. we find that the first appellate authority in the impugned order in respect of....

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....ell as before the Tribunal to come to a conclusion that abatement as provided in the notification needs to be extended. The evidences which are contemplated in the notification are inputs issued for providing of service. In the absence of any such evidence, we hold that the tax liability as fastened by the lower authorities is correct. 8. As regards the penalty imposed, we find that the appella....