TMI Blog2018 (10) TMI 2001X X X X Extracts X X X X X X X X Extracts X X X X ..... on of Tribunal in case of M/S GUJARAT STATE FERTILIZERS CHEMICALS LTD. VERSUS CCE VADODARA [ 2014 (7) TMI 893 - CESTAT AHMEDABAD] examines the identical issue and held in favour of appellant. The said decision has not been challenged and Revenue and Commissioner (Appeals) has dropped demand of subsequent period following the said decision. Following the decision of Tribunal in case of GSFC, ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ot covered on the aforesaid service as industrial effluent cannot be treated as goods. He relied on the decision of Tribunal in case of GUJARAT STATE FERTILIZERS CHEMICALS LTD. VS C.C.E., VADODARA-2015 (37) S.T.R. 1076 (Tri.- Ahmd.) and the decision of the Tribunal in case of ONGC in Appeal No. ST/744/2010 dated 23.07.2018. He also pointed out that the said decisions have been accepted have been ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... tical issue hold in favour of appellant. The said decision has not been challenged and Revenue and Commissioner (Appeals) has dropped demand of subsequent period following the said decision. 3. In this circumstance, following the decision of Tribunal in case of GSFC. The demand is set aside and appeal is allowed. (Pronounced in the open court on 09.10.2018) - - TaxTMI - TMITax - Servic ..... X X X X Extracts X X X X X X X X Extracts X X X X
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