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2024 (2) TMI 1019 - AT - Service TaxRecovery of dues extinguished by resolution plan approved by NCLT - setting aside the demand on the basis of the NCLT proceedings - HELD THAT:- This issue is no longer res-integra as it has been decided by this Tribunal in the Appellant’s own case based on identical issue vide in ALOK INDUSTRIES LIMITED AND AJAY KURALKAR VERSUS C.C.E. & S.T. -VAPI AND C.C.E. & S.T. -SURAT-I [2022 (11) TMI 39 - CESTAT AHMEDABAD] where it was held that the Central Board of Indirect Taxes & Customs may consider issuing guideline/procedure for dealing with the case before this tribunal wherein, against the assesse’s company IBC proceeding has been initiated. In view of the above Tribunal’s decision, the present appeal also deserves to be disposed of on the same line. Accordingly, the appeal is disposed of as infructuous.
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