2018 (12) TMI 1794

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....PERANCE: Shri Sagar Shah Chartered Accountant with Shri Kausthubh Khairnav Advocate for the Appellant Shri M.K. Sarangi, Additional Commissioner Authorised Representative for the Respondent PER: AJAY SHARMA The present appeal has been filed impugning the order dated 31.12.2014 passed by the Commissioner of Central Excise (Appeals), Pune in Order-in-Appeal No. PUN-EXCUS-001-APP-148-14-1....

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....; in which this Tribunal vide order No. A/87167/17/STB dated 26.4.2017 while deciding this issue in favour of the Appellant, held as under:- "3. Xxx xxx xxx From the above decision, it can be seen that the same issue has been decided in the appellant's case wherein it was held that the RTO charges and extra charges related thereto does not fall under the support service of busine....