TMI Blog2024 (4) TMI 786X X X X Extracts X X X X X X X X Extracts X X X X ..... vehicle to the service recipient on charge based on per trip - HELD THAT:- On the identical issue in the appellant own case this Tribunal in UNIVERSAL DISTRIBUTORS VERSUS C.C.E. S.T. -VADODARA-I [ 2023 (10) TMI 1382 - CESTAT AHMEDABAD] remanded the matter to the adjudicating authority for passing a fresh order, therefore following judicial discipline no different view can be taken in the present a ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... appearing on behalf of the appellant at the outset submits that the identical issue in the appellant s own case has been considered by this Tribunal vide final order No. A/12258-12259/2023 dated 11.10.2023 whereby the matter was remanded to the adjudicating authority. He requests that the said order be followed for disposal of this appeal. 3. Shri Rajesh R Kurup, Learned Superintendent (AR) appear ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... on behalf of the appellant submits that both the authorities below confirmed the demand under the category of supply of tangible goods for use service by discarding the certificate given by Raj Company and the MOU between the appellant and the service recipient on the ground that the same is not bearing date, therefore, it is not a valid agreement. It is his submission that even though the date i ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... n behalf of the Revenue reiterates the finding of the impugned order. 4. We have carefully considered the submission made by both sides and perused the records. We find that as per the fact which is not in dispute between the appellant and the revenue that the charges for providing the vehicle to Raj Company is on per trip basis. This shows that the transaction is not of renting of vehicle as in c ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... bove order in the appellant s own case matter was remanded to the adjudicating authority. Following the same the present matter also deserves remand so that a common view can be taken in all the appeals. 5. Therefore, we set aside the impugned order and allow the appeal by way of remand to the adjudicating authority, for passing a fresh order, after considering the observation made in the above Tr ..... X X X X Extracts X X X X X X X X Extracts X X X X
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