Custom, Excise & Service Tax Tribunal
Hbl Power Systems Ltd vs Medchal - G S T on 20 January, 2020
(1)
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH AT HYDERABAD
Division Bench - Court No. - I
Sl. Application No.
Appellant Respondent Impugned Order No.
No OR Appeal No. Order-in-Appeal No. Hbl Power 1 E/20496/2014 MEDCHAL - G S T 111/2013 (H-IV) CE Systems Ltd dated 30.10.2013 S R Prefabs Order-in-Appeal Modular 2 E/20590/2014 MEDCHAL - G S T No.120/2013 (H-IV) CE Cleanroom Pvt dated 27.11.2013 Ltd Order-in-Appeal No. 3 E/20992/2014 Kp Weld Mesh HYDERABAD-IV 99/2013 (H-IV) CE dated 21.10.2013 Order-in-Original No.HYD-EXCUS-004- 4 E/21609/2014 Kp Weld Mesh HYDERABAD-IV COM-112-13-14 dated 26.02.2014 Eci Infra Order-in-Original No. Towers 14/2013 dated 5 E/22464/2014 HYDERABAD-I Company Pvt 24.10.2013 Ltd Order-in-Appeal Hbl Power 6 E/22691/2014 MEDCHAL - G S T No.39/2014-15 (H-IV) Systems Ltd CE dated 05.06.2014 Order-in-Original No.GUN-EXCUS-000- 7 E/23057/2014 A Manickavel GUNTUR COM-020-14-15 dated 03.05.2014 Order-in-Original No. 30/2013 (ST) Commr T Narayan 8 ST/21077/2014 HYDERABAD-I dated 26.12.2013 Reddy Order-in-Appeal No. Sri Ujwala 15/2013 (H-I) ST & 9 ST/21657/2014 Infrastructure HYDERABAD-I 11/2013 (H-I) (D) ST Pvt Ltd dated 20.09.2013 Order-in-Appeal No.28 Atok Soft India 10 ST/21699/2014 GUNTUR /2014 (G) ST dated Pvt Ltd 13.03.2014 Order-in-Appeal No.71/2014 (H-IV) ST M C Consulting dated 05.03.2014 11 ST/22171/2014 Engineers Pvt HYDERABAD-II Ltd Order-in-Appeal Dte Exports Pvt 12 ST/22764/2014 GUNTUR No.41/2014 (G) ST Ltd dated 29.03.2014 Order-in-Original No.HYD-EXCUS-003- My Home 13 E/20617/2015 HYDERABAD-III COM-36-14-15 Industries Ltd (DENOVO) dated 18.12.2014 (2) The Aluminium Order-in-Appeal 14 E/21029/2015 Industries HYDERABAD-IV No.38/2004 (H-IV) CE Limited dated 26.03.2004 Order-in-Original Bhavya No.GUN-EXCUS-000- 15 E/21770/2015 Cements GUNTUR COM-004-15-16 CE Limited dated 22.04.2015 Order-in-Original Binjusaria No.HYD-EXCUS-002- 16 E/30021/2015 Sponge & HYDERABAD-II COM-025-15-16 dated Power Pvt Ltd 30.10.2015 Order-in-Original Sailaja No.GUN-EXCUS-000- 17 ST/20386/2015 Engineers And GUNTUR COM-081-14-15 ST Erectors dated 29.12.2014 Order-in-Appeal Kotia Venkata No.63/2014 (G) ST 18 ST/20651/2015 Rama Krishna GUNTUR dated 08.07.2014 Rao Order-in-Appeal City Lubricants No.01/2015 (N) ST 19 ST/20998/2015 NELLORE Pvt Ltd dated 16.01.2015 Order-in-Original Sri Miriyala No.GUN-EXCUS-000- 20 ST/21211/2015 Gandhi Vara GUNTUR COM-086-14-15 Prasad dated 06.02.2015 Order-in-Appeal No. HYD-EXCIS-001-APP- 21 ST/22297/2015 Ravi Billa MEDCHAL - G S T 0078-15-16 ST dated 20.08.2015 Order-in-Appeal Hindustan No.HYD-EXCUS-004- 22 E/30068/2016 Therapeutics MEDCHAL - G S T APP-012 & 013-15-16 Pvt Ltd CE dated 10.11.2015 Order-in-Original Cauvery Iron & No.HYD-EXCUS-001- 23 E/30167/2016 Steel India MEDCHAL - G S T COM-045-14-15 dated Limited 31.12.2015 Order-in-Original No.HYD-EXCUS-004- 24 E/30389/2016 C Foam MEDCHAL - G S T APR-018-15-16 CE dated 01.12.2015 Order-in-Original Bharat Heavy No.HYD-EXCUS-001- 25 E/30951/2016 HYDERABAD-I Electricals Ltd COM-032-16-17 dated 22.07.2016 Order-in-Appeal No.109/2014 (H-IV) ST M C Consulting 26 ST/30118/2016 HYDERABAD-IV dated 24.11.2015 Engineers P Ltd Order-in-Original Unique Infra No.HYD-EXCUS-004- 27 ST/30149/2016 Engineers And MEDCHAL - G S T COM-049-15-16 dated Edifices Pvt Ltd 25.11.2015 S R Prefabs Order-in-Appeal Modular No.HYD-EXCUS-004-
28 ST/30363/2016 MEDCHAL - G S T
Cleanroom Pvt COM-071-15-16 dated
Ltd 22.01.2016
Order-in-Original No.HYD-EXCUS-004- 29 ST/30414/2016 Kokila Builders MEDCHAL - G S T COM-070-15-16 dated 21.01.2016 (3) Order-in-Original No.HYD-EXCUS-001- Sri Sai 30 ST/30537/2016 HYDERABAD-I COM-035-15-16 dated Enterprises 30.10.2015 Order-in-Original Raja Pushpa No.HYD-EXCUS-004- 31 ST/30631/2016 Properties HYDERABAD-IV COM-83-15-16 dated Private Limited 15.02.2016 Order-in-Original Ms Mangaish HYDERABAD- No.HYD-EXCUS-000- 32 ST/30738/2016 Rao Ponnada SERVICE TAX COM-04-15-16 dated 29.04.2016 Order-in-Original Chandramma HYDERABAD- No.61/2015-ST-HYD- 33 ST/30782/2016 Educational SERVICE TAX III-Adj (ADC) dated Society 26.10.2015 Order-in-Appeal Lakshmi No.GUN-EXCUS-000- 34 ST/30882/2016 Engineering GUNTUR APP-046-16-17 dated Works 22.07.2016 Appearance For the Appellant Advocates: Shri P. Makarandh, R. Muralidhar, P.V.B. Chary, K. Nagaraj Rao, G. Prahlad, Mohd. Shahbaz, Nageswara Rao. Chartered Accountants: Shri P. Venkata Prasad, Zia. Company Representatives: D. Nagaraju, G. Ashok Kumar, Phani Kumar Srikar, Sambasiva Rao.
For the Respondent Departmental Representatives:
Shri N. Bhanu Kiran, Mir Anwar Mohiuddin, V.R. Pavan Kumar, A. Rangadham, A V L N Chary.
Coram: Hon'ble Dr. D.M. MISRA, MEMBER (JUDICIAL) Hon'ble Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) FINAL ORDER No. A/30097-30130/2020 Date of Hearing:20.01.2020 Date of Decision:20.01.2020 [ORDER PER: BENCH]
1. The department has filed in the above appeals applications filed by the appellants under Sabka Vishwas (Legacy Dispute Resolution) Scheme, 2019 and produced copies of the acknowledgements and discharge certificates.
2. Accordingly, in terms of Section 127(6) of the Finance (No.2) Act, 2019, the above appeals are deemed to have been withdrawn. (4)
3. All these appeals are dismissed as withdrawn.
(Order dictated & pronounced in open court) (Dr. D.M. MISRA) MEMBER (JUDICIAL) (P. VENKATA SUBBA RAO) MEMBER (TECHNICAL) Jaya