TMI Blog2018 (8) TMI 1692X X X X Extracts X X X X X X X X Extracts X X X X ..... osition that this case stands concluded by the decision of this Court in SGS India Pvt. Ltd.,[2014 (5) TMI 105 - BOMBAY HIGH COURT] which has been followed by the Tribunal, no substantial question of law would arise for our consideration in this appeal - appeal dismissed. - Central Excise Appeal No. 26 of 2017 - - - Dated:- 27-8-2018 - M.S. SANKLECHA RIYAZ I. CHAGLA, JJ. Mr. Mangalambar ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... al No. 90148 of 2014 before the Tribunal. 3. Mr. Dwivedi, learned Counsel in support of the Appeal, on instructions, states that Revenue would file a separate appeal in respect of a common order dated 7th April, 2016 passed by the Tribunal to the extent it relates to the Revenue's appeal being Service Tax Appeal No. 90149 of 2014. 4. We note that the impugned order of the Tribunal has ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... een issued. In the above view, it is submitted that this appeal be admitted and await the decision of the Apex Court in the case of SGS India Pvt. Ltd., (supra). 7. Our attention is also drawn to the decision of this Court in Commissioner of Service Tax v/s. A.T.E. Enterprises Pvt. Ltd.,2018 (8) G.S.T.L. 123 and Commissioner of Service Tax v/s. Maersk India Pvt. Ltd., 2015 (38) S.T.R.1121 ..... X X X X Extracts X X X X X X X X Extracts X X X X
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