COMMISSIONER OF SERVICE TAX Vs. SIRHIND STEEL LIMITED

JUDGEMENT

(1.) AFTER rejecting the request for staying the operation of order of Commissioner (Appeals), we proceed to decide the appeal itself with the consent of both sides.

(2.) FOR better appreciation of disputed issue and the reasoning adopted by the Commissioner (Appeals) for allowing the respondent's appeal, we reproduce Para 10 of the impugned order:

(3.) INASMUCH as the issue stands decided by the Tribunal order, we find no infirmity in the view adopted by the Commissioner (Appeals). Revenue's appeal is accordingly, rejected. Stay petition also get disposed off.