support his case. The Tribunal in Power Mak Industries -2018-TIOL-1352-
CESAT-HYD, in which one of the Members here was also a party
case of CCE Raigad Vs Savita Polymers Ltd 2006 TIOL-1463-CESAT-MUM. As such, inasmuch as the credit stands reversed within a fortnight from
Industries Ltd. Vs. Commissioner of Central Excise LTU, Mumbai
2014-TIOL-115-CESAT-MUM
(vii) Commissioner of C. Ex., Indore Vs. Gwalior Chemicals Industries
Whether the Learned Commissioner (Appeals) as-
well-as Learned CESAT, New Delhi were justified in non-
considering the letters addressed to dealers/distributors
which were
services. The classification of services
2 2023 (7) TMI 57 - (CESAT Chandigarh.)
4
Service Tax Appeal No. 50209 of 2017
provided under any other category
from each unit.
(Emphasis supplied)
7.4.3 It is to be noted that CESAT Delhis above decision in the case of British Scaffolding India
CESTAT Bang.]
e) Shanoob MS Vs CC [2017 (1) TMI 749 - CESAT Bang.]
f) Sant Lal Gupta Vs Modern Cooperative Group Housing Society
Midex Global Pvt Ltd vs. CC, Pune [2018 (10) TMI 770- Cesat
Mumbai]
(h) Posco Maharashtra Steel Ltd vs. CC (Export
following cases:
• Indian Institute of Management, Ahmedabad vs. CST:
2019-TIOL-1879-CESAT-AHM.
• Indian Institute of Aircraft Engineering
Commissioner of Central Goods and
Service Tax: 2022-TIOL-355-CESAT-DEL.
4.3 Rebutting the argument of the learned advocate that the
demand is barred