Custom, Excise & Service Tax Tribunal
Zarina Stone Crusher vs Medchal - G S T on 20 January, 2020
1
Appeals No. E/30257/2017,
E/30489/2017, E/31003/2017, E/31025/2017, E/31267/2017, ST/30048/2017
ST/30374/2017, ST/30553/2017, ST30584/2017, ST/30740/2017, ST/30968/2017,
ST/30977/2017, ST/31034/2017, ST/31089/2017, ST/31120/2017, ST/31135/2017
ST/31137/2017, ST/31140/2017, ST/31172/2017, ST/31264/2017, ST/31348/2017
CUSTOMS, EXCISE AND SERVICE TAX APPELLATE TRIBUNAL
REGIONAL BENCH AT HYDERABAD
Division Bench - Court - I
S.No. Appeal No. Appellant Respondent Impugned Order No. &
date Sheela Foam CCCE&ST, O-I-O No. HYD-EXCUS-
1. E/30257/2017 Limited Hyderabad-IV 004-COM-061-16-17, DT. 29.12.2016 HBL Power Commissioner O-I-A No. HYD-EXCUS-
2. E/30489/2017 Systems Ltd. of GST, 004-APP-44-16-17, dt.
MEDCHAL 30.12.2016
S.H. Haryana .do. O-I-A No. HYD-EXCUS-
3. E/31003/2017 Wires Ltd. 001-APP-033-17-18,
dt.26.05.2017
Pankaj Kedia CCE, C&ST, O-I-A No. HYD-EXCUS-
4. E/31025/2017 Director Hyderabad-II 002-APP-017&018-17-
18, dt. 31.05.2017
My Home CCT, O-I-A- No. HYD-EXCUS-
5. E/31267/2017 Industries Pvt. Rangareddy RRC-APP-007-17-18
Ltd. GST (App-I), dt. 29.08.
National CCCE&ST, O-I-O No. HYD-EXCUS-
Institute of Hyderabad-IV 004-COM-033-16-17, dt.
6. ST/30048/2017 Tourism & 21.09.2016
Hospi-tality
Management
N. Subhash CCCE&ST, O-I-A No. HYD-EXCUS-
7. ST/30374/2017 Hyderabad-IV 004-APP-0094-16-17-ST,
dt. 12.07.2016
Sri Krishna CST, O-I-A- No. HYD-EXCUS-
Engineering Hyderabad ST 001-APP-0277-0278 &
8. ST/30553/2017
Works 0279-16-17-ST, dt.
30.01.2017.
Sundaram CCCE&ST, O-I-A- No. HYD-EXCUS-
9. ST/30584/2017 Industries Pvt. Hyderabad-IV 004-APP-0341-16-17-ST,
Ltd. dt 28.02.2017
Zarina Stone CCT, Medchal O-I-A- No. HYD-EXCUS-
10. ST/30740/2017 Crusher GST 001-APP-0370-16-17,
dated 17.03.2017
CMR Transport CCT, Guntur O-I-A- No. GUN-EXCUS-
11. ST/30968/2017 Contractors GST 000-APP-028-17-18, dt.
Co. Pvt. Ltd. 25.05.2017.
Rajapushpa CCT, O-I-O No. HYD-EXCUS-
12. ST/30977/2017 Properties Rangareddy 004-COM-004-17-18, dt.
Pvt.Ltd. GST 29.05.2017
Venki Infra & CCT, CE&ST, O-I-A No. HYD-EXCUS-
13. ST/31034/2017 Developers Medchal GST 001-APP-086-17-18-st,
DT. 31.05.2017.
Ravi Billa CCT, CE&ST, O-I-A No. HYD-EXCUS-
14. ST/31089/2017 Medchal GST 001-APP-0157-17-18-ST,
dt. 28.07.2017.
2
Appeals No. E/30257/2017,
E/30489/2017, E/31003/2017, E/31025/2017, E/31267/2017, ST/30048/2017 ST/30374/2017, ST/30553/2017, ST30584/2017, ST/30740/2017, ST/30968/2017, ST/30977/2017, ST/31034/2017, ST/31089/2017, ST/31120/2017, ST/31135/2017 ST/31137/2017, ST/31140/2017, ST/31172/2017, ST/31264/2017, ST/31348/2017 Srinivasa CCT, Guntur O-I-A No. GUN-EXCUS-
15. ST/31120/2017 Electricals GST 000-222-15-16 dated 15.03.2016.
Automotive CCT, CE& ST, O-I-A No. HYD-EXCUS- Manu- MEDCHAL 004-APP-141-17-18-ST,
16. ST/31135/2017 facturers Pvt. GST dt. 25.07.2017.
Ltd.
GMMCO .do. O-I-A No. HYD-EXCUS-
17. ST/31137/2017 Limited 003-APP-130-17-18-ST,
dt. 17.07.2017.
Thirumala CCT, Medchal O-I-A No. HYD-EXCUS-
18. ST/31140/2017 Hospitals Pvt. GST 004-APP-144-17-18, dt.
Ltd. 25.07.2017.
Mancherial CCT, CE&ST, O-I-A No. HYD-EXCUS-
19. ST/31172/2017 Cement Co. Medchal GST 001-APP-0122-17-18-ST,
Pvt. Ltd. dt. 14.07.2017.
M Lahari CCT, O-I-A No. HYD-SVTAX-
20. ST/31264/2017 Rangareddy RRC-APP-023-17-18, dt.
GST 31.08.2017.
Dakshin CCT, O-I-O No. HYD-EXCUS-
21. ST/31348/2017 Infrastructure Rangareddy 004-COM-013-17-18, dt.
Pvt. Ltd. GST 27.09.2017.
APPEARANCE:
S/shri P. Makarandh, R. Muralidhar, P.V.B. Chary, K. Nagraj Rao, G. Prahlad, Mohd. Shahbaz, Nageswara Rao, Ms. Aparajita Reddy, Advocates; P. Venkata Prasad, Zia, Chartered Accountants and D. Nagaraju, G. Ashok Kumar, Phani Kumar Srikar, Sambasiva Rao, Company Representatives -- for APPELLANTS. S/Shri N. Bhanu Kiran, Mir Anwar Mohiuddin, V.R. Pavan Kumar, A. Rangadham, A.V.L.N. Chary, Departmental Representatives.
CORAM: HON'BLE Dr. D.M. MISRA, MEMBER (JUDICIAL) HON'BLE Mr. P.V. SUBBA RAO, MEMBER (TECHNICAL) FINAL ORDER No.A/30060 - 30080/2020 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.
3Appeals No. E/30257/2017, E/30489/2017, E/31003/2017, E/31025/2017, E/31267/2017, ST/30048/2017 ST/30374/2017, ST/30553/2017, ST30584/2017, ST/30740/2017, ST/30968/2017, ST/30977/2017, ST/31034/2017, ST/31089/2017, ST/31120/2017, ST/31135/2017 ST/31137/2017, ST/31140/2017, ST/31172/2017, ST/31264/2017, ST/31348/2017
2. Accordingly, in terms of Section 127 (6) of the Finance (No.2) Act, 2019, the above appeals are deemed to have been withdrawn.
3. All these appeals are dismissed as withdrawn.
(Dictated and pronounced in open court) (Dr. D.M. MISRA) MEMBER (JUDICIAL) (P. VENKATA SUBBA RAO) MEMBER (TECHNICAL) Vrg