COMMISSIONER OF SERVICE TAX Vs. ITC LTD.

JUDGEMENT

(1.) C.M. No. 6350 of 2014

(2.) Keeping in view the aforesaid facts, we condone the delay of 38 days in filing the appeal. The application stands disposed of.

(3.) This appeal filed by the revenue impugns findings recorded in the order dated 24th July, 2013 (: 2014 (33) S.T.R. 67 (Tri.-Del.)), passed by the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) (Tribunal, in short), in an appeal filed by the respondent-assessee. By order dated 4th April, 2014, the following substantial question of law was framed for adjudication: