National Steel &Amp Agro Industries Ltd vs Principal Commissioner, Cgst &Amp ... on 25 May, 2021
8. Shri Dhruv Tiwari, learned counsel appearing for the
appellant, submitted that the issue involved in this appeal is
covered by the earlier decision of the Tribunal in M/s National
Steel & Agro Industries Limited Vs. Principal Commissioner,
Central Goods & Service Tax & Central Excise-Ujjain7 which
is in respect of two periods namely before 2016 and after 2016,
though this appeal relates only the period prior to 2016.
7 2021 (6) TMI 60-CESTAT NEW DELHI
5 E/50779/2020