Commissioner of Central Excise, Vs. M/S Setwell Conveyors

Commissioner of Central Excise, vs M/S Setwell Conveyors

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai Decided May 21, 2001

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Citation: sooperkanoon.com/23210
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Mumbai
Decided On: May 21, 2001
Subject: Service Tax

Case Summary

AI-generated summary - not the official court judgment text.

Service Tax

Key legal issue: Service Tax

Parties & Advocates

Appellant / Petitioner

Commissioner of Central Excise,

Respondent

M/S Setwell Conveyors

Excerpt

1. the appeal for the revenue was argued by shri a.k. jain, the respondents were not present.2. the single issue for determination in the case, is, whether the benefit of notification no. 175/86 dt. 1.3.86 would stand withdrawn, in the light of amending notification no. 55/92 dt. 31.3.92, for the period between 1.4.92 to 21.5.92. this issue has been decided by the larger bench of the tribunal in their judgement in the case of cce bombay vs. automats (india) [2000 (119) elt 34 (tribunal-lb)] in favour of the assessee. following the ratio of that judgement we dismiss this appeal.

Full Judgment

1. The appeal for the Revenue was argued by Shri A.K. Jain, the respondents were not present.

2. The single issue for determination in the case, is, whether the benefit of Notification No. 175/86 dt. 1.3.86 would stand withdrawn, in the light of amending Notification No. 55/92 dt. 31.3.92, for the period between 1.4.92 to 21.5.92. This issue has been decided by the Larger Bench of the Tribunal in their judgement in the case of CCE Bombay Vs. Automats (India) [2000 (119) ELT 34 (Tribunal-LB)] in favour of the assessee. Following the ratio of that judgement we dismiss this appeal.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Mumb... Same Parties Commissioner of Central Excise, vs M/S Setwell Conveyors Same Subject Service Tax