A rule cannot be tyrant but can only be a servant of law

CESTAT, NEW DELHI BENCH International Tobacco Co. Ltd. Versus Commissioner of Central Excise, Ghaziabad D.N. PANDA, JUDICIAL MEMBER FINAL ORDER NOs. 1350/2012 SM (BR) & S/1016/2012 SM (BR) APPLICATION NO. E/S/3300 of 2012 SM APPEAL NO. E/2601 of 2012 SM SEPTEMBER 10, 2012 ORDER 1. Ld. Counsel submits that the invoice which was subject matter of dispute relating to service tax mentioned therein for the service provided by M/s. Mahaveera Build-Tech (P) Ltd., Ghaziabad clearly exhibited the cenvatable service tax paid by the appellant. 95% of the service tax was paid during t...