Commissioner Of Central Excise vs Central Industrial Security Force

IN THE CUSTOMS, EXCISE & SERVICE TAX APPELLATE TRIBUNAL,WEST ZONAL BENCH AT MUMBAI

COURT No. I

APPEAL No.ST/62/10

(Arising out of Order-in-Original No.89/ST.Comm/2009 dated 28/10/2009 passed by Commissioner of Central Excise, Customs & Service Tax, Aurangabad)  (Review Order No.08/2009 dated 18/11/2009 passed by CCE, Bhopal) .

For approval and signature:

Honble Mr.M.V. Ravindran, Member (Judicial) Honble Mr. P.R. Chandrasekharan, Member (Technical)

1. Whether Press Reporters may be allowed to see :No the Order for publication as per Rule 27 of the CESTAT (Procedure) Rules, 1982?

2. Whether it should be released under Rule 27 of the :No CESTAT (Procedure) Rules, 1982 for publication in any authoritative report or not?

3. Whether Their Lordships wish to see the fair copy :Seen of the Order?

4. Whether Order is to be circulated to the Departmental :Yes authorities? ========================================

Commissioner of Central Excise, Aurangabad Appellant Vs. Central Industrial Security Force Respondent

Appearance:

Shri.B.S.Meena, Addl. Comm. (AR) for appellant Shri.M. Lakra, Asst. Commander, CISF, Aurangabad Airport for respondent

CORAM:

Honble Mr. M.V. Ravindran, Member (Judicial) Honble Mr. P.R.Chandrasekharan, Member (Technical)

Date of Hearing : 29/01/2015 Date of Decision : 29/01/2015

ORDER NO

Per: M.V. Ravindran

1. When this matter was called out, both the sides agree that the issue is now covered by the ad-hoc exemption granted by order No.137/14/2008-CD-4 dated 01/07/2011.

2. We find from the records that the period involved in this case is from March 2006 to December 2008 and the services were provided by the respondent is covered by the ad-hoc exemption granted by instruction dated 01/07/2011. Accordingly we dismiss the appeal of the Revenue as the issue is covered by the ad-hoc exemption granted to CISF.

(Dictated in Court)

(P.R. Chandrasekharan) Member (Technical) (M.V. Ravindran) Member (Judicial)

pj

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