2018 (9) TMI 32

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....i (Advocate) for Appellant Shri Rajeev Ranjan (Addl. Commr.) AR for Respondent ORDER Per: Anil G. Shakkarwar The present appeal is arising out of Order-in-Appeal No.151-CE/APPL/NOIDA/12 dated 30/05/2012 passed by Commissioner (Appeals) Customs & Central Excise, Noida. 2. The brief facts of the case are that the appellants were engaged in the manufacture of Bullet Proof Jackets, Safe....

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....eals). The Commissioner (Appeals) through impugned order upheld the demand of service tax. Aggrieved by the said order appellant is before this Tribunal. 3. The learned counsel for the appellant has submitted that though the invoice was raised for recovery of Rs. 58,02,925/- to the appellant the same was for development of tools which were manufactured in the factory of appellant and were furth....