2018 (5) TMI 774

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..... aini, AR for the Respondent Per Ms. Archana Wadhwa : Both the appeals are being disposed of by a common order as they arise out of the same impugned order passed by Commissioner (Appeals) and the issue involved is identical. 2. After hearing both the sides, I note that the appellants, who is engaged in the manufacture of high chrome grinding media balls and alloy steel castings, availing cenv .....

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..... vs. Commissioner of Central Excise, Customs and Service Tax, Tirupati [2018 (3) TMI 839 -CESTAT Hyderabad]. 4. Inasmuch as the issue stands decided by the Hon'ble Gujarat High Court, which is again followed by the Tribunal, I find that the issue is no more res integra and is settled in favour of the appellant. Accordingly, I set aside the impugned order and allow both the appeals with consequent .....

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