2023 (3) TMI 10

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....sh, Learned Advocate for the Appellant Shri M. Ambe, Learned Deputy Commissioner for the Respondent ORDER This appeal is filed by the appellant against the Order-in-Appeal No. CMB-CEX-000-APP-069-12 dated 27.03.2012 passed by the Commissioner of Customs, Central Excise and Service Tax (Appeals), Coimbatore whereby the demand of Service Tax along with interest and penalty came to be upheld....

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...., in response to which the appellant filed a detailed reply; but however, not satisfied with the explanation, the Adjudicating Authority proceeded to confirm the demand as proposed in the Show Cause Notice. Aggrieved by the said order of demand, the appellant preferred first appeal before the Commissioner of Customs, Central Excise and Service Tax (Appeals), Coimbatore, who has vide impugned order....

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.... (ii) C.C.E., Kanpur v. M/s. Kunal Fabricators & Engineering Works [2014 (36) S.T.R. 549 (Tri. - Del.)] 7. We have gone through the orders relied upon by the Learned Advocate for the appellant and we find that in the said orders, it has been held that there was no record available to show the manner in which the activities of repair work were carried out by the taxpayer since there was no co....