2009 (7) TMI 80

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....r Shri A.K. Dixit, Advocate, for the Appellant. Shri Sunil Kumar, DR, for the Respondent. [Order per D.N. Panda, Judicial Member]. - This appellant has challenged the first appellate order confirming adjudication holding that the appellant has provided repair and maintenance service to its customers. According to the learned Counsel the appellant is an assessee under Central Excise Act, 1....

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....t. Ltd. vs. CST, Bangalore-2006 (4) STR 583 (Tri.-Bang.). Therefore, appeal of the Appellant may be allowed setting aside the impugned order. 2. Learned DR submits that in the guise of job work charges, repair and maintenance was carried out by the appellant and consideration received by the Appellant was against this activity. Learned Commissioner (Appeals) at page 4 of the Order-in-Appeal has....