2018 (9) TMI 32

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....ajeev 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, Safety Helmet and machinery parts etc. They re....

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....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 further used in the factory of manufacturer i.e. ....