2018 (7) TMI 1785

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....h, Superintendent (AR), for Appellant Shri Atul Kakkar, Advocate, for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is filed by Revenue against the impugned Order-in-Appeal No. 206-ST/APPL-LKO/LKO/2015 dated 26/05/2015 passed by Commissioner of Customs, Central Excise & Service Tax (Appeals), Lucknow, wherein the ld. Commissioner (Appeals) relying on C.B.E.C. Circular No.....

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....eard the ld. A.R. for Revenue, who has submitted that the ground raised by Revenue was that the said C.B.E.C. Circular dated 24/05/2010 was in respect of shifting of cables whereas in the impugned case, there was no shifting of cables involved, instead laying of new cables was involved and they were never sought to be exempted. 4. Heard the ld. Counsel - Shri Atul Kakkar, appearing on behalf of....