2009 (11) TMI 7

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....hirin Khajuria, Advocate for the respondent. Per M. Veeraiyan : These are two appeals by the Department against the orders No. 238/BPL/2009 and No.237/BPL/2009 both dated 15.6.2009. 2. Heard both sides. 3. The relevant facts, in brief, are that the respondents availed credit on services received by them relating to rent-a-cab catering service, personal accident insurance and insurance ser....

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....ons in the case of GTC Industries Ltd. and in the case of Endurance Systems India Pvt. Ltd. have been challenged by the Department by filing appeal. It is not disputed that the facts of the present cases are not different from the facts in the case of GTC Industries Ltd. and Endurance Systems India Pvt. Ltd. relied upon by the Commissioner (Appeals) in coming to the conclusion in favour of the res....