Bhausaheb Baburao Ghuge Versus Commissioner of GST & Central Excise Aurangabad
Service Tax
2018 (6) TMI 251 – CESTAT MUMBAI – 2019 (22) G. S. T. L. 424 (Tri. – Mumbai)
CESTAT MUMBAI – AT
Dated:- 22-3-2018
ST/85365/2018 – A/86259/2018
Service Tax
Shri M V Ravindran, Member (Judicial)
Shri H.S. Shirsat, Consultant for the appellant
Shri Atul Sharma, Assistant Commissioner (AR) for the respondent
ORDER
This appeal is directed against Order-in-Appeal No: NSK/EXCUS/000/APP/085 /17-18 dated 22/11/2017 passed by the Commissioner of GST & Central Excise (Appeals), Nashik.
2. Heard both the sides and perused the records.
3. On perusal of the records, I find that the issue is regarding refund of an amount paid
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ay order as reported at 2014 (36) STR 1295 in the case of MIDC v. Commissioner of Service Tax, Mumbai-I reversed the decision of the adjudicating authority and denied refund to the appellant herein. This appeal is against the said order.
5. It was brought to the notice of the bench that an appeal filed by Maharashtra Industrial Development Corporation (MIDC) on the taxability of the services rendered by them was in contest before the Tribunal in appeal Nos. ST/650/2011, ST/87427-87428, 88837/2013, ST/85267 & 86406/2014 which was disposed of by the Tribunal by final order Nos. A/1488-1493/2014-WZB/C-1(CSTB), dated 04/09/2014 holding that the MIDC is a statutory body constituted by the Government of Maharashtra under Maharashtra Indust
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