COMMISSIONER OF C. EX., SALEM Vs. SNA GRANITES

JUDGEMENT

(1.) NONE appears for the respondents in spite of notice. Heard the Ld. SDR. He submits that in respect of the same respondents, appeals by the parties relating to earlier period stands disposed of in favor of the parties vide Final Order No. 1750 -1753/09 dated 12 -11 -2009, in appeal Nos. S/205 to 208/08 [ : 2010 (18) S.T.R. 170 (T)] and that department has filed appeal against the said order before the Hon'ble High Court.

(2.) I have carefully considered the submissions of the Ld. SDR and perused the records. In all the three appeals filed by the department, the dispute relates to applicability of Notification No. 32/04 -S -T. dated 3 -12 -04. The original authority has held that the condition of the Notification has not been fulfilled by the respondents and accordingly, held that they were required to pay service tax on the entire value of service charges and not on 25% of the service charges received by them. Such a decision has been taken on the ground that the parties have not produced evidence relating to non -availment of cenvat credit by the provider of services.

(3.) THE Commissioner (Appeals) following the earlier order of the Tribunal dated 12 -11 -09, granted relief to the parties.