The principal Commissioner, Central Goods & Services Tax, Commissionerate-Meerut Versus M/s Bajaj Hindusthan Sugar Limited, Unit-Bhaisana
Central Excise
2018 (2) TMI 704 – CESTAT, ALLAHABAD – TMI
CESTAT, ALLAHABAD – AT
Dated:- 8-12-2017
E/70499/2017-EX[SM] – A/70022/2018-SM[BR]
Central Excise
Mr. Anil G. Shakkarwar, Member (Technical)
Shri Gyanendra Kumar Tripathi, Assistant Commissioner (AR), for Appellant
Shri Shubham Agrawal, Advocate, for Respondent
Per: Anil G. Shakkarwar
The present appeal filed by Revenue is arising out of Order-in-Appeal No. MRT/EXCUS/000/APPL-I/14/2017-18 dated 17/04/2017 passed by Commissioner of Central Excise (Appeals-I), Meerut.
2. The brief facts of the case are that the respondents w
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ded by or belonging to their clients and therefore, it was covered under 'Business Auxiliary Service'.
4. Heard the ld. A. R., who has presented the grounds of appeal.
5. Heard the ld. Counsel for the appellant, who has submitted that the issue is no more res-integra in view of the Final Order No. 71097/2017 dated 08/09/2017 passed by this Tribunal in respect of the respondent. The ld. Counsel further submitted that the issue is same in the said Final Order dated 08/09/2017, for a different period and other unit of the same respondent.
6. Having considered the contentions from both the sides and on perusal of the said Final Order dated 08/09/2017. I am of the view that the issue involved in the said Final Order was same regarding rights
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