NATIONAL ENGINEERING INDUSTRIES LIMITED Vs. CCE

JUDGEMENT

(1.) THIS appeal is directed against the Order -in -Appeal No. 137/GRM/S.T./JPR -I/2007 dated 24.07.2007.

(2.) HEARD both sides and perused the records.

(3.) LD . Counsel submits that in an identical issue for the earlier period in the Assesses's own case in Final Order No. 770/07 dated 13.12.2007 and Final Order No. ST/105 of 2009 dated 5.3.2009, the Bench has given the relief to the Assesses holding that the Appellant has exported the services despite receiving the amount in Indian rupees. We find it so. Since the Tribunal has held that in the Assesses's own case in the given circumstances that the services rendered by them has to be considered as export of services, the lower authorities findings that they are rendering the services are not export of services seems to be incorrect.