2018 (12) TMI 1794

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.... 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-148-14-15. 2. The issue involved in this Appeal is....

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..../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 business or commerce. Similar issue was decided by the Division Ben....