2018 (5) TMI 1127

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....ER Per : S.S GARG The present appeal is directed against the impugned order dated 27.11.2017 passed by the Commissioner (A) whereby the Commissioner (A) has rejected the appeal of the appellant. 2. Briefly the facts of the present case are that the appellants are registered as service providers under the category of "mining of minerals, oil and gas services". The internal audit conducted by the....

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.... Hence, the present appeal. 3. Heard both the parties and perused the records. 4. Learned counsel for the appellant submitted that the impugned order is not sustainable in law as the same has been passed without considering the factual and legal position. He further submitted that the appellant received the security services from various security agencies and was required to pay 75% of the servi....

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....port of his submission, he relied upon the following decisions: * Angiplast Pvt. Ltd. vs. CST: 2013 (32) STR 628 (Tri.-Ahmd.) * CST vs. Geeta Industries Pvt. Ltd.: 2011 (22) STR 293 (Tri.-Del.) * Navyug Alloys Pvt. Ltd. vs. CCE: 2009 (13) STR 421 (Tri.-Ahmd.) * Umasons Auto Compo Pvt. Ltd. vs. CCE: 2017 (47) STR 377 (Tri.-Mum.) * Mandev Tubes vs. CCE: 2009 (16) STR 724 (Tri.-Ahmd.) 5. O....