2022 (1) TMI 394

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....SPONDENT (BY SRI RAJESH CHANDRAKUMAR ROHRA, ADV.)   JUDGMENT S. SUJATHA, J., This appeal is filed by the Revenue under Section 35G of the Central Excise Act, 1944 read with Section 83 of the Finance Act, 1994 assailing the order passed by the Customs, Excise and Service Tax Appellate Tribunal, South Zonal Bench, Bengaluru [CESTAT for short] raising the following substantial questions....

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....ng that the same is used for business purpose, even though the assessee has registered the premises only during June 2008? 4. Whether the CESTAT was right in allowing the appeal filed by the respondent without analyzing all the material facts on record?" 2. Learned counsel appearing for the respondent has raised a preliminary objection regarding the maintainability of the appeal. Learn....

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.... Vodafone India Ltd. 4. Learned counsel for the appellant fairly admits that the Revenue has filed appeal before the Hon'ble Apex Court against the order passed by the CESTAT, New Delhi in the case of M/s. Microsoft Corporation [I] Pvt., Ltd., supra.   5. In view of the aforesaid, the adjudication of the dispute, whether the services provided by the volunteers [human beings] in Indi....