2021 (10) TMI 317

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....ND THE HON'BLE MR. JUSTICE SATHI KUMAR SUKUMARA KURUP For Appellant : Mrs.R.Hemalatha Senior Standing Counsel For Respondent : No Appearance JUDGMENT T.S. SIVAGNANAM, J This appeal filed by Revenue under Section 35G(2) of Central Excise Act, 1944 ('the Act' for brevity), is directed against the Final order No. 859 of 2011, dated 27.07.2011, on the file of the Customs Exc....

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....pretation of the term 'ínput service' in various decisions, the CESTAT, Chennai was right interpreting the term in the manner as in the order?" 3.We have heard Mrs.R.Hemalatha, learned Senior Standing Counsel appearing for the appellant. Though, the 1st respondent have been served and their name is printed in the cause list, none appeared for the 1st respondent. 4.The learned ....