CCE Vs. WELSPUN SYNTEX LTD.

JUDGEMENT

(1.) BEING aggrieved with the order passed by Commissioner (Appeals) vide which he has held that the show cause notice issued on 10.1.2005 for recovery of the service tax in respect of GTA services availed during the period of 16.11.97 to 02.6.98 is barred by limitation, Revenue has filed the present appeal. For better appreciation relevant para 7 of Commissioner (Appeals) order is reproduced below:

(2.) AS against above the Revenue has relied upon Tribunal's decision in the case of Commissioner of Central Excise, Jaipur v. Mangalam Cement Ltd. reported in, 2007 TIOL 906 CESTAT DEL. I find that as the law stand declared by Hon'ble Supreme Court and subsequently confirmed by the Supreme Court in another case of Gujarat Carbon & Industries Ltd., there is no reason to interfere in the impugned order of Commissioner (Appeals). Revenue's appeal is accordingly rejected.