Cce Vs. Kaveri Powertronics (P)

Cce vs Kaveri Powertronics (P)

Type Court Judgment Court Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi Decided May 03, 2002

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https://sooperkanoon.com/case/28151

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Citation: sooperkanoon.com/28151
Court: Customs Excise and Service Tax Appellate Tribunal CESTAT Delhi
Judge: S Kang, a T V.K.
Decided On: May 03, 2002
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

Cce

Respondent

Kaveri Powertronics (P)

Legal References

Reported In: (2002)(82)ECC211

Excerpt

1. common issue is involved in these appeals and are, therefore, being taken up together.3. revenue filed these appeals against the order passed by the commissioner (appeals) whereby the commissioner (appeals), after relying upon the larger bench decision of the tribunal in the case of luminous electronics pvt. ltd. v. cce held that upss under chapter heading 85.04 of central excise tariff.4. revenue filed tha appeal before the hon'ble supreme court against the decision of the tribunal in the case of luminous electronics pvt.ltd. (supra) and the hon'ble supreme court vide order dated 1.3.2002 in civil appeal no. 342/02 dismissed the appeal filed by the revenue.5. in view of above decision of the hon'ble supreme court we find no infirmity in the impugned order. the appeals filed by the revenue are rejected.

Full Judgment

1. Common issue is involved in these appeals and are, therefore, being taken up together.

3. Revenue filed these appeals against the order passed by the Commissioner (Appeals) whereby the Commissioner (Appeals), after relying upon the Larger Bench decision of the Tribunal in the case of Luminous Electronics Pvt. Ltd. v. CCE held that UPSS under chapter heading 85.04 of Central Excise Tariff.

4. Revenue filed tha appeal before the Hon'ble Supreme Court against the decision of the Tribunal in the case of Luminous Electronics Pvt.

Ltd. (supra) and the hon'ble Supreme Court vide order dated 1.3.2002 in Civil Appeal No. 342/02 dismissed the appeal filed by the revenue.

5. In view of above decision of the hon'ble Supreme Court we find no infirmity in the impugned order. The appeals filed by the revenue are rejected.

Same Court & Year Customs Excise and Service Tax Appellate Tribunal CESTAT Delh... Same Parties Cce vs Kaveri Powertronics (P) Same Subject Service Tax Same Judge S Kang, a T V.K.