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TMI Blog2014 (2) TMI 621X X X X Extracts X X X X X X X X Extracts X X X X ..... Dated:- 29-1-2014 - Shri G. Raghuram and Shri Rakesh Kumar, JJ. For the Appellant : S/Shri Prabhat Kumar, Bipin Garg, Vineet Kumar Singh and Jatin Mahajan, Advocates For the Respondent : Shri Govind Dixit, Authorized Representative (DR) JUDGEMENT Per. Justice G. Raghuram : At the stage of consideration of the stay applications, we notice that the issues presented in the substantive appeals are covered by the judgment of this Tribunal in final order dated 06/11/12 in Service Tax appeal Nos. 684 to 687 of 2012 - CU (DB), an appeal preferred by M/s Martand Food Dehydrates Pvt. Ltd. vs. CCE, Kanpur. Hence we waive pre-deposit and dispose of the appeals. 2. Since identical issues arising in all these appeals, except fo ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... see preferred an appeal, which was rejected in toto by the Commissioner (Appeals), Central Excise, Allahabad, vide the order dated 09/09/2011. 4. Several decisions of this Tribunal, both prior and subsequent to the decision of the Supreme Court in Idea Mobile Communications Ltd. vs. CCE, Cochin reported in 2011 (23) S.T.R. 433 (S.C.) had allowed appeals preferred by identically circumstanced assessees who had been vending pre-paid and recharge coupons for BSNL. Reference may be made to the final order dated 06/11/2012 in Martand Food Dehydrates Pvt. Ltd. It is to be noticed that in Martand Food Dehydrates Pvt. Ltd., on primarily analysis, the Tribunal rejected the contention by the appellant therein that there was no liability to remi ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... td. is reiterated in Daya Shankar Kailash Chand vs. CCE ST, Lucknow reported in 2013 (30) S.T.R. 428 (Tri. - Del.). 6. We are informed; and a copy of the judgment of the Allahabad High Court, Lucknow Bench is produced for our perusal, that appeals preferred by Revenue against decisions of this Tribunal, rendered in identical circumstances in M/s G.R. Movers, Roshanganj, Shahjahanpur; M/s Daya Shankar Kailash Chandra Mallawan Distt. Hardoi (U.P.) and M/s Rama Infotech, Hazaratganj, Lucknow were dismissed by the Allahabad High Court, Lucknow Bench, on the ground those decisions were covered by the judgment in M/s Martand Food Dehydrates Pvt. Ltd., wherein it was held the activity of purchase and sale of Sim Cards belonging to BSNL, wher ..... X X X X Extracts X X X X X X X X Extracts X X X X
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